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: Account balances December 31, 2023 Cash $187,000 Building $830,000 Accum. Deprec. Building $483,000 Land $211,000 Martha Bess Accounts Wheaton, Chen, Smith, Payable Capital Capital Capital $131,000 $322,000 $(55,000) $347,000 Sam Due to difficulties, the partners decided to liquidate the partnership. The land and building were sold for $688,000 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. (Negative answers should be indicated by a minus sign.)