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Statement of Partnership Liquidation deficiency to the partnership, and the liabilities are paid. Required: Enter any subtractions (balance deficiencies, payments, cash distributions, divisions of loss, sale of assets) as negative numbers using a minus sign. If there is no amount or an amount is zero, enter " 0 ". 2. Assume that the partner with the capital deficiency declares bankruptcy and is unable to pay the deficiency. a. Journalize the entry to allocate the partner's deficiency. If an amount box does not require an entry, leave it blank. b. Journalize the entry to distribute the remaining cash. If an amount box does not require an entry, leave it blank