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 $$84,000,$ for $$75,000.$ What would be the journal entry for the sale for cash of the non$-$cash assets?

A$)$

$\backslash$table$[[$Cash$,75,000,],[$Gain on Disposal,$13,500,],[$Non$-$cash Assets,,$84,000],[$Loss on Disposal,,$4500]]$

B$)$

$\backslash$table$[[$Loss on Disposal,$9000,],[$Harry$,$ Capital,,$1500],[$Tony$,$ Capital,,$4500],[$Liza$,$ Capital,,$3000]]$

C$)$

$\backslash$table$[[$Harry$,$ Capital,$1500,],[$Tony$,$ Capital,$4500,],[$Liza$,$ Capital,$3000,],[$Loss on Disposal,,$9000]]$

D$)$

$\backslash$table$[[$Cash$,75,000,],[$Loss on Disposal,$9000,],[$Non$-$cash Assets,,$84,000]]$