Cheese Partners has decided to close the store. At the date of closing, Cheese Partners had the following account balances: Capital $6,000 Cash 8,000 Inventory 12,000 Store fixtures 8,000 Accounts payable 22,000 A competitor agrees to buy the inventory and store fixtures for $16,000. Prepare the journal entries detailing the liquidation, asuming 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. 1 11 In