I need help with the third journal entry. It is about distributing safe payments of cash. Please, the last 3 times I posted it was incorrect. Please give me the correct one this time

The partnership of Butler, Osman, and Ward was formed several years ago as a local tax preparation firm. Two partners have reached retirement age, and the partners have decided to terminate operations and liquidate the business. Liquidation expenses of $43,000 are expected. The partnership balance sheet at the start of liquidation is as follows: Cash Accounts receivable Office equipment (net) Building (net) Land Total assets $ 39,000 69,000 59,000 155,000 145,000 $ 467,000 Liabilities Butler, loan Butler, capital (25%) Osman, capital (25%) Ward, capital (50%) Total liabilities and capital $ 179,000 39,000 95,000 39,000 115,000 $ 467,000 The following transactions transpire in chronological order during the liquidation of the partnership: 1. Collected 90 percent of the accounts receivable and wrote the remainder off as uncollectible. 2. Sold the office equipment for $24,500, the building for $114,000, and the land for $156,000. 3. Distributed safe payments of cash. 4. Paid all liabilities in full. 5. Paid actual liquidation expenses of $34,500 only. 6. Made final cash distributions to the partners. Required information Answer is complete but not entirely correct. No General Journal Credit Transaction 1 1 Cash Butler, capital Osman, capital Ward, capital Accounts receivable Debit 62,100 1,725 1,725 3,450 69,000 2 2 Cash Butler, capital Osman, capital Ward, capital Office equipment (net) Building (net) Land 294,500 16,125 16,125 32,250 59,000 155,000 145,000 3 3 Butler, loan Butler, capital Osman, capital Ward, capital Cash 39,000 23,225 23,225 37,000 >> X X 134,600