Dodds, Vida, and Walsh are liquidating their partnership. Before selling the assets and paying the liabilities, the capital balances are Dodds $44,000; Vida, $35,000; and Walsh, $20,000. The profit-and-loss-sharing ratio has been 2:2:1 for Dodds, Vida, and Walsh, respectively. The partnership has $79,000 cash, $47,000 non-cash assets, and $27,000 accounts payable. 1. Assuming the partnership sells the non-cash assets for $58,000, 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. 2. Assuming the partnership sells the non-cash assets for $15,000, 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