I just need part b

After discontinuing the ordinary business operations and closing the accounts on May 7, the ledger of the partnership of Anna, Brian, and Cole indicated the following: Cash $7,500 Noncash Assets 105,000 Liabilities $27,500 45,000 Anna, Capital Brian, Capital Cole, Capital 15,000 25,000 $112,500 $112,500 The partners share net income and losses in the ratio of 3:2:1. Between May 7 and May 30, the noncash assets were sold for $150,000, the liabilities were paid, and the remaining cash was distributed to the partners. a. Prepare a statement of partnership liquidation. If an amount box does not require an entry, leave it blank. Anna, Brian, and Cole Statement of Partnership Liquidation For Period May 7-30 Noncash Assets = Capital Capital Anna Brian (3/6) + (2/6) + Capital Cole (1/6) Cash + Liabilities + Balances before realization Sale of assets and division of gain Anna Noncash Assets Brian (3/6) + (2/6) + Cole (1/6) Liabilities + Cash + Balances before realization Sale af assets and division of gain Balances after realization Payment of liabilities Balances after payment of labi ces $ Cash distributed to partners i Final balances b. Assume the same facts as in (a), except that the noncash assets were sold for $45,000 and any partner with a capital deficiency says the amount of the deficiency to the partnership. Prepare a statement of partnership liquidation. If an amount bax does not require an nntry, leave it bank. Anna, Brian, and Cole Statement of Partnership Liquidation For Period May 7-30 Capital Capital Capital Anna Brian Cole (3/6) + (2/6) + (1/6) Noncash Assets = Liabilities + Cash + Balances before realization Sale af assets and division of loss Balances after realization $ Payment of liabilities Balances after payment of liabilities $L Receipt of deficiency Balances $ Cash distributed to partners dilinin Final balances