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LIquiuaiOn oi a paILIersip LUr Kendra, Cogley, and Mei share income and loss in a 3:2:1 ratio. The partners have decided to liquidate their partnership. On the day of liquidation their balance sheet appears as follows. KENDRA, COGLEY, AND MEI Balance Sheet May 31 Liabilities and Equity Accounts payable Kendra, Capital Cogley, Capital Mei, Capital Total liabilities and equity Assets Cash 84,800 538,200 $252,000 74,200 166,950 129,850 $623,000 Inventory Total assets $623,000 Required: For each of the following scenarios, complete the schedule allocating the gain or loss on the sale of inventory. Prepare journal entries to record the below transactions. (Do not round intermediate calculations. Amounts to be deducted or Losses should be entered with a minus sign. Round your final answers to the nearest whole dollar.) (1) Inventory is sold for $621,000. (2) Inventory is sold for $468,00O (3) Inventory is sold for $329,400 and any partners with capital deficits pay in the amount of their deficits. (4) Inventory is sold for $240,600 and the partners have no assets other than those invested in the partnership. Next> 4 of 4