Cheese Partners has decided to close the store. At the date of closing, Cheese Partners had the following account balances: Capital $9,000 Cash 8,000 Inventory 15,000 Store fixtures 12,000 Accounts payable 22,000 A competitor agrees to buy the inventory and store fixtures for $23,000. Prepare the journal entries detailing the liquidation, assuming that partners Colette and Swarma are sharing profits on a 50:50 basis. If an amount box does not require an entry, leave it blank Cash Loss on Sale Inventory Store Fixtures Colette Capital Swarma, Capital Loss on Sale Accounts Payable Cash Colette, Capital Swarma, Capital Cash