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: Sam Smith, Capital 358,000 Due to difficulties, the partners decided to liquidate the partnership. The land and building were sold for $721,000 on January 1, 2024. The partners share any profit (loss) in the ratio of 2:1:1 for Wheaton, Chen, and Smith, respectively. Capital deficiencies at liquidation are absorbed by the remaining partners in Wake according to their profit (loss) ratio. Required: Complete the schedule. Prepare the entry to distribute the remaining cash to the partners. (Negaive answers should be indicared by a minus sign.) Journal entry worksheet Record the distribution of remaining cash to partners. Note: Enter debits before credits