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, $$15,000$; Hardy, $$15,000$; Rowen, $$30,000.$ All the assets are sold and liabilities are paid, which resulted in a loss of $$6,000.$ After the sale, only $$54,000$ in partnership cash remained. The general journal entry to record the final distribution would be: