Lewis, Zapata, and Fowler share equally in net income and net losses After the parftnership sells all assets for cash, divides the losses on re alizaton, and pays the labilities, the balances in the capital accounts are as follows Lewis, $73,500 Cr, Zapata, $41,000 Cr; Fowler, $17,000 Dr Required: A What term is applied to the debit balance in Fowler's captal account? B. What is the amount of cash on hand? C On Decermber 3t, purnalize the transaction that must take place for Lewits and Zapata to receive cash in the sauastatino process equal to ther capital account balances. Refer to the Chart of Accounts for exact wording of account oes