Cheese Partners has decided to close the store. At the date of closing, Cheese Partners had the following account balances: Capital $9,000 Cash 7,000 Inventory 18,000 Store fixtures 8,000 Accounts payable 20,000 A competitor agrees to buy the inventory and store fixtures for $22,000. Prepare the journal entries detalling the liquidation, assuming that partners Colette and Swarms are sharing profits on a 50:50 basis. If an amount box does nat require an entry, leave it blank. HII NI 1