Martha Wheaton, Bess Chen, and Sam Smith were partners in an urban Calgary tea shop called Wake and showed the following account balances as of December $31,2023$:

Due to difficulties, the partners decided to liquidate the partnership. The land and building were sold for $$700,000$ on January $1,2024.$ The partners share any profit $($loss$)$ in the ratio of $2$:$1$:$1$ for Wheaton, Chen, and Smith, respectively.

Required:

Complete the schedule. Prepare the entry to distribute the remaining cash to the partners assuming any deficiencies are paid by the partners. $($Negative answers should be indicated by a minus sign.$)$

$\backslash$table$[[$Account balances December $31,2023,\backslash$table$[[$Cash$],[$$$191,000$