Lester, Torres, and Hearst are members of Arcadia Sales, LLC, sharing income and losses in the ratio of 2:2:1, respectively. The members decide to liquidate the limited liability company. The members' equity prior to liquidation and asset realization on August 1 are as follows:

Lester	$26,700
Torres	61,800
Hearst	38,400
Total	$126,900

In winding up operations during the month of August, noncash assets with a book value of $166,900 are sold for $207,000, and liabilities of $57,000 are satisfied. Prior to realization, Arcadia Sales has a cash balance of $17,000.

a. Prepare a statement of LLC liquidation. Enter any subtractions (balance deficiencies, payments, cash distributions, divisions of loss, sale of assets) as negative numbers using a minus sign. If an amount is zero, enter "0".

B. Provide the journal entry for the final cash distribution to members. For a compound transaction, if an amount box does not require an entry, leave it blank.