Marcia, Jan, and Cindy are partners that share profits and ratios by a 5:3:2 ratio. They have decided to liquidate the partnership. Marcia has a capital balance of $45,000, Jan has a capital balance of $40,000, and Cindy has a capital balance of $15,000. Accounts payable are $16,000. Assets are cash of $44,000 and non-cash assets of $72,000. The non-cash assets were sold for $100,000. Prepare entries to record the sale of the non-cash assets: Debit Credit Pay the liabilities: Debit Credit Distribute the remaining cash to the partners: Debit Credit