I need part B, please:

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 $6,500. At the date the partnership ceases operations, the balance sheet is as follows: Cash $ 53,000 Liabilities $ 41,500 Noncash assets 120,000 Alex, capital 72,000 Bess, capital 59,500 Total assets $ 173,000 Total liabilities and capital $ 173,000 Part A: Prepare journal entries for the following transactions that occurred in chronological order: Distributed safe cash payments to the partners. Paid $24,900 of the partnerships liabilities. Sold noncash assets for $131,500. Distributed safe cash payments to the partners. Paid remaining partnership liabilities of $16,600. Paid $5,200 in liquidation expenses; no further expenses will be incurred. Distributed remaining cash held by the business to the partners. Part B: Prepare a final statement of partnership liquidation.