Lewis, Zapata, and Fowler share equally in net income and net losset, Alter the partnership sells all assets for cash divides the losses on realization, and pays the abilities, the balances in the capital accounts are as follows: Lewis, 524,500 Co., Zapata $53,900 Cr Fowler, $15,700 Dr. .. What term is applied to the debit balance in Fowler's capital account? b. What is the amount of cash on hand? c. Journalize the transaction that must take place for Lewis and Zapata to receive cash in the liquidation process equal to their capital account balance. If an amount box does not require an entry, leave it blank