Liquidating partnerships$-$capital deficiency

Lewis, Zapata, and Fowler share equally in net income and net losses. After the partnership sells all assets for cash, divides the losses on realization, and pays the liabilities, the balances in the capital accounts are as follows: Lewis, $$73,500Cr.$; Zapata, $$41,000Cr.$; Fowler, $$17,000Dr.$

a$.$ 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 Zapate to receive cash in the liquidation process equal to their capital account balances. If an amount box does not require an entry, leave it blank.