Current Attempt in Progress Oriole Company at December 31 has cash $22,800, noncash assets $108,000, liabilities $57,800, and the following capital balance Floyd $43,200 and DeWitt $29,800. The firm is liquidated, and $113,000 in cash is received for the noncash assets. Floyd and DeV income ratios are 70% and 30%, respectively. Oriole Company decides to liquidate the partnership. Prepare the entries to record: (Credit account titles are automatically indented when amount is entered. Do not indent manually.) a. The sale of noncash assets. b. The allocation of the gain or loss on realization to the partners. c. Payment of creditors. d. Distribution of cash to the partners