Masters, Hardy, and Rowen are dissolving their partnership. Their partnership agreement allocates Income and losses equally among the partners. The current period's ending capital account balances are Masters, $16,500, Hardy, $16,500, Rowen, $(3,500). After all the assets are sold and liabilities are pald, but before any contributions to cover any deficiencies, there is $29,500 In cash to be distributed. Rowen pays $3,500 to cover the deficiency in his account. The general Journal entry to record the final distribution would be: Multiple Choice 0 Debit Masters, Capital $9.834; debit Hardy, Capital $9.833; debit Rowen, Capital $9.833; credit Cash $29,500. 0 Debit Cash $29.500: debit Rowen. Capital $3,500credit Masters, Capital $16.500: credit Hardy, Capital $16.500. 0 O Debit Masters, Capital $14,750; debit Hardy. Capital $14.750; credit Cash $29.500 0 O Debit Masters, Capital $16.500; debit Hardy. Capital $16.500: credit Rowen, Capital $3.500: credit Cash $29.500. 0 Debit Masters, Capital $16.500: debit Hardy. Capital $16.500: credit Cash $33,000