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, $15,300, Hardy, $15,300, Rowen, $(2300). After all the assets are sold and liabilities are paid, but before any contributions to cover any deficiencies, there is $28,300 in cash to be distributed. Rowen pays $2300 to cover the deficiency in his account. The general journal entry to record the final distribution would be