John Smith and Mary Jones are in a partnership which provides consulting services in the bio$-$tech industry. John and Mary share profits and losses on a $2$:$3$ ratio. On December $31,2023,$ they decide to liquidate the partnership. On the date of liquidation, their balance sheet showed the following: Cash $$20,000$; equipment $$250,000$; accumulated depreciation $-$equipment $$82,000$; Smith's Capital $$88,000$; and Jone's Capital $$100,000.$ The partners sold the equipment for $$150,000.$Required:Prepare the journal entry $($explanation not required$)$ on December $31,2023,$ to record the final distribution of the cash to the partners. $($Show Calculations$)$Debit