Dawkins, Vintu, and Walden are liquidating their partnership. Before selling the assets and paying the liabilities, the capital balances are Dawkins $50,000; Vintu $25,000, and Walden, $19,000. The profit-and-loss-sharing ratio has been 3:1:1 for Dawkins, Vintu, and Walden, respectively. The partnership has $75,000 cash. $42,000 non-cash assets, and $23,000 accounts payable Read the requirements. Requirement 1. Assuming the partnership sells the non-cash assets for $46,000, record the journal entries for the sale of non-cash assets, allocation of gain or loss on liquidation, the payment of the outstanding liabilities, and the distribution of remaining cash to partners. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Journalize the sale of the non-cash assets for $46,000