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Prior to the distribution of cash to the partners, the accounts in the Sunland Company are Cash $28,000; Vogel, Capital (Cr.) $17,800; Utech, Capital (Cr.) $15,800; and Pena, Capital (Dr.) $5,600. The income ratios are 5:3:2, respectively. Sunland Company decides to liquidate the company. (a) Your answer is correct. Prepare the entry to record (1) Pena's payment of $5,600 in cash to the partnership and (2) the distribution of cash to the partners with credit balances. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) Cash 5600 Pena, Capital T 5600 (2) Vogel, Capital Utech, Capital cash 33600 (b) Your answer is partially correct. Try again. Prepare the entry to record (1) the absorption of Pena's capital deficiency by the other partners and (2) the distribution of cash to the partners with credit balances. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) Vogel, Capital 3500 Utech, Capital 2100 Pena, Capital 5600 (2) Vogel, Capital 3800 Utech, Capital 7400 Cash 11200 Click if you would like to Show Work for this question: Open Show Work