Kendra, Cogley, and Mei share income and loss in a $3$:$2$:$1$ ratio $($in ratio form: Kendra, $3/6$; Cogley, $2/6$; and Mel, $1/6).$ The partners have decided to liquidate their partnership. On the day of liquidation, their balance sheet appears as follows.

$\backslash$table$[[,$Balance Sheet,$],[$Cash Assets,$$76,400,$Accounts payable,Liabilities,$],[$Inventory$,552,600,$Equity,$$247,000,],[,,$Kendra, Capital,$76,400,],[,,$Cogley, Capital,$171,900,],[,,$Mei, Capital,$133,700,]]$

Required:

For each of the following scenarios, complete the schedule allocating the gain or loss on the sale of inventory. Prepare journal entries to record the below transactions.

Note: Do not round intermediate calculations. Enter losses and partner deficits, if any, as negative amounts.

Inventory is sold for $$608,400.$

Inventory is sold for $$426,600.$

Inventory is sold for $$349,200$ and partners with deficits pay their deficits in cash.

Inventory is sold for $$258,600$ and partners with deficits do not pay their deficits.