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 partnership. The land and building were sold for $706,000 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.)