Harry, Tony, and Liza run a partnership firm and share in the profits 1:3:2, respectively. In the process of liquidation, the partnership sells non-cash assets, having a book value of $82,000, for $70,000. What would be the journal entry for the sale for cash of the non-cash assets? 70,000 12,000 82,000 70,000 18,000 82,000 6,000 O A. Cash Loss on Disposal Non-cash Assets OB. Cash Gain on Disposal Non-cash Assets Loss on Disposal O C. Harry, Capital Tony, Capital Liza, Capital Loss on Disposal OD. Loss on Disposal Harry, Capital Tony, Capital Liza, Capital 2,000 6,000 4,000 12,000 12,000 2,000 6,000 4,000