How do I calculate question 4. I have figured out the others. Thank you!

Alex and Bess have been in partnership for many years. The partners, who share profits and losses on a 60:40 basis, respectively, wish to retire and have agreed to liquidate the business. Liquidation expenses are estimated to be $5,000. At the date the partnership ceases operations, the balance sheet is as follows:

Cash$50,000Liabilities$40,000Noncash assets150,000Alex, capital90,000Bess, capital70,000Total assets$200,000Total liabilities and capital$200,000

Part A:Prepare journal entries for the following transactions:

1. Distributed safe cash payments to the partners.
2. Paid $30,000 of the partnership's liabilities.
3. Sold noncash assets for $160,000.
4. Distributed safe cash payments to the partners