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The Zhuzer Company at December 31 has cash $ 53,000, noncash assets $248,000, liabilities $ 121,000, and the following capital balances: Zhu $ 116,000 and Zerkel $ 64,000. The firm is liquidated, and $ 268,000 in cash is received for the noncash assets. Zhu and Zerkel income ratios are 70% and 30%, respectively Prepare the entries to record: (Credit account titles are automatically Indented when amount is entered. Do not indent manually. List all debit entries before credit entries) (a) The sale of noncash assets. (b) The allocation of the gain or loss on liquidation to the partners. Payment of creditors Id) Distribution of cash to the partners. c) Account Titles and Explanation Debit Credit (a) 9