EA4. LO 15.5 Cheese Partners has decided to close the store. At the date of closing, Cheese Partners had the following account balances: Capital Cash Inventory Store fixtures Accounts payable $ 9,000 $ 6,000 $15,000 $10,000 $22,000 A competitor agrees to buy the inventory and store fixtures for $20,000. Prepare the journal entries detailing the liquidation, assuming that partners Colette and Swarma are sharing profits on a 50:50 basis