Granger Company wishes to liquidate the firm by distributing the companys cash to the three partners. Prior to the distribution of cash, the companys balances are: Cash $66,000; Niles, Capital (Cr.) $47,000; Dowagiac, Capital (Dr.) $21,000; and Vandalia, Capital (Cr.) $40,000. The income ratios of the three partners are 3:3:4, respectively. Prepare the entry to record the absorption of Dowagiacs capital deficiency by the other partners and the distribution of cash to the partners with credit balances.