Curly, Larry and Moe decided to liquidate the the CLM partnership on December 31 of the current year, and go their separate ways. The partners share income and losses on a 1:2:3 basis respectively. As at December 31, the partnership had cash of $18,000, non-cash assets of $115,000, and liabilities of $15,000. Before selling their non-cash assets, the partners had capital balances of $45,000, $63,000, anid $10,000, respectively. The non-cash assets were sold for $82,000. (1) Prepare journal entries to record the liquidation of the partnership assuming that all of the partners have the personal resources to cover a deficit in their capital accounts. Required: (2) Prepare journal entries to record the liquidation of the partnership assuming that all of the partners do not have the personal resources to cover a deficit in their capital accounts. ***Explanations are not required and leave a blank line between journal entries*** note: There are no marks allocated to the liquidation schedule. Completion of the Liquidqtion Schedule is optional and is provided for your convenience only