I need the journal entries.

P 17-6 Installment liquidation Jon, Sam, and Tad are partners in a furniture store that began liquidation on January 1, 2011, when the ledger contained the following account balances: Debit Credit $15,000 20,000 65,000 50,000 100,000 Cash Accounts receivable Inventories Land Buildings Accumulated depreciation-buildings Furniture and fixtures Accumulated depreciation-furniture and fixtures Accounts payable Jon capital (20%) Sam capital (30%) Tad capital (50%) $40,000 50,000 30,000 80,000 40,000 60,000 50,000 $300,000