Exercise 12-1O Prior to the distribution of cash to the partners, the accounts in the VUP Company are: Cash $31,600; Vogel, Capital (Cr.) $18,400; Utech, Capital (Cr.) $16,400; and Pena, Capital (Dr.) $3,200. The income ratios are 5:3:2, respectively. VUP Company decides to liquidate the company Prepare the entry to record (1) Pena's payment of $3,200 in cash to the partnershio and (2) the distribution of cash to the partners with credit balances. (Credit account titles are (1) (Cash (2) vogel, Capital 18400