Mack, Harris, and Huss are dissolving their partnership. Their partnership agreement allocates income and losses equally among the partners. The current period's ending capital account balances are Mack, $15,800, Harris, $15,800, Huss, $(2,800). After all the assets are sold and liabilities are paid, but before any contributions to cover any deficiencies, there is $28,800 in cash to be distributed. Huss pays $2,800 to cover the deficiency in his account. The general journal entry to record the final distribution would be: