I need the journal entries.

P17-9 Installment liquidation--Safe payments schedules The balance sheet of Ron, Sue, and Tom, who share partnership profits 30 percent, 30 percent, and 40 percent, respectively, included the following balances on January 1, 2011, the date of dissolution: Cash Other assets Loan to Sue $20,000 130,000 10,000 Liabilities Loan from Ron Ron capital Sue capital Tom capital $40,100 5,000 9,900 45,000 60,000 $160.000 160,000 During January 2011, parts of the firm's assets are sold for $40,000. In February the remain- ing assets are sold for $21,000. Assume that available cash is distributed to the proper parties at the end of January and at the end of February REQUIRED: Prepare a statement of partnership liquidation with supporting safe payments schedules for ach cash distribution. (It will not be possible to determine the actual gains and losses in January.)