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, 100. Hardy. $15, 100. Rowen. $(2, 100) After all the assets are sold and liabilities are paid, but before any contributions to cover any deficiencies, there is $28, 100 in cash to be distributed Rowen pays $2, 100 to cover the deficiency in his account. The general journal entry to record the final distribution would be: Debit Masters. Capital $14,050, debit Hardy, Capital $14,050; credit Cash $28, 100 Debit Masters Capital $9, 366, debt Hardy, Capital $9, 367; debit Rowen, Capital $9, 367; credit Cash $28, 100. Debit Cash $28, 100; debit Rowen, Capita $2, 100, credit Masters, Capital $15.100; credit Hardy, Capital $15, 100. Debit Masters. Capital $15, 100; debt Handy, Capita; $15 100 credit Rowen, Capital $2, 100; credit Cash $28, 100. Debit Masters Capital $15, 100; debit Hardy, Capita. $15, 100; credit Cash $30, 200