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 : fintitis Capitial. 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 2:11 for Wheaton, Chen, and Smith, respectively, Capital deficlencies 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.)