David Walloce, Olena Dunn, and Danny Lin were partners in a commercial architect firm and showed the following account balances as of December 31, 2023: Due to several unprofitable periods, the partners decided to liquidate the partnership. The equipment was sold for $71,000 an January 1, 2024. The partners share any profit (loss) in the ratio of 2.11 for Wallace, Ounn, and Lin, respectively. Required: 1. Complete the schedule. (Negative answers should be indicated by a minus sign.) 2. Prepare the liquidation entries (sale of equipment, allocation of gain/loss, payment of creditors, final distribution of cash)