Nabb \& Fry Co. reports net income of $25,000. Interest allowances are Nabb $7,800 and Fry $5,900, salary allowances are Nabb $15,300 and Fry $10,900, and the remainder is shared equally. Show the distribution of income. (If an amount reduces the account balance then enter with a negative sign preceding the number e.g. 15,000 or parenthesis e.g. (15,000).) Cullumber Company wishes to liquidate the firm by distributing the company's cash to the three partners. Prior to the distribution of cash, the company's balances are Cash \$64,900; Oakley, Capital (Cr.) \$50,200; Quaney, Capital (Dr.) \$13,860; and Ellis, Capital (Cr.) $28,560. The income ratios of the three partners are 2:4:4, respectively. Prepare the entry to record the absorption of Quaney's capital deficiency by the other partners and the distribution of cash to the partners with credit balances. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (To record distribution of cash to the partners)