Just prepare the final distribution of cash entry. Not all

2021
Jan. 1	David Wallace, Capital...................................................	29,500
	Olena Dunn, Capital........................................................	15,250
	Danny Lin, Capital...........................................................	13,250
	Cash.............................................................................		58,000
	To distribute remaining cash to partners.

Completed Table:

	Cash	Equipment	Accum. Deprec., Equipment	Accounts Payable	Notes Payable	David Wallace, Capital	Olena Dunn, Capital	Danny Lin, Capital
Account balances December 31, 2020..................	$ 21,400	$ 164,000	$ 93,000	$ 7,400	$ 16,000	$35,000	$18,000	$16,000
Sale of equipment for a loss of $11,000.................................	+60,000	164,000	93,000			5,500	2,750	2,750
Balance.....................................	$ 81,400	$ 0	$ 0	$ 7,400	$ 16,000	$29,500	$15,250	$13,250
Payment of liabilities...............	23,400			7,400	16,000
Balance.....................................	$58,000	$ 0	$ 0	$ 0	$ 0	$29,500	$15,250	$13,250