I think I'm doing these wrong. Please help with liquidation 3 and 4. How would I do journal entries for liquidation 4?

P12-6A 50. 339 1770 Liquidation 3, inventory sold for $320,000; capital deficiencies paid into partnership Kendra Cogley Mei Gain on Cash Inventory I A/P Capital Capital Capital Liquidation Beginning $ 180,800 $ 537,200 $ 245,500 $ 93,000 $ 212,500 $ 167,000 balances Sale of 600,000 (537,200) 62,800 equipment 780,800 245,500 93,000 212,500 167,000 62,800 Gain/LOSS 31,400 20,724 10,676 (62,800) allocation 780,800 245,500 124,400 233,224 177,676 Totals Capital deficit(s) Totals Payment of liabilities at BV Totals (245,500) (245,500) 535,300 535,300 (535,300) $ 124,400 124,400 (124,400) 233,224 $ 233,224 (233,224) 177,676 $ 177,676 (177,676) Cash distributed O; capital de ficaram cogley Capital Sofio 339 1790 Liquidation 4, inventory sold for $250,000; capital deficiencies from business assets Kendra Cogley Mei Cash Inventory A/P Capital Capital Capital Beginning $ 180,800 $ 537,200 $ 245,500 $ 93,000 $ 212,500 $ 167,000 balances Sale of 500,000 equipment Gain/Loss allocation Totals Capital deficit(s) Payment of liabilities at BV Totals Cash distributed