Masters, Hardy, and Rowen are dissolving their partnership. Their partnership agreement allocates income and losses equally among the partners. The current periods 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