Liquidating Partnerships-Capital Deficiency $98,600Cr.; Fowler, $28,700Dr. 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 Zapata 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