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: Cash Building Accum. Deprec. Building Land Accounts Payable Martha Wheaton, Capital Bess Chen, Capital Sam Smith, Capital Account balances December 31, 2023 $ 193,000 $ 842,000 $ 489,000 $ 217,000 $ 137,000 $ 334,000 $ (61,000 ) $ 353,000 Due to difficulties, the partners decided to liquidate the