Need part a-d please.

March, April, and May have been in partnership for a number of years. The partners allocate all profits and losses on a 2:3:1 basis, respectively. Recently, each partner has become personally insolvent and, thus, the partners have decided to liquidate the business in hopes of remedying their personal financial problems. As of September 1, the partnerships balance sheet is as follows: Cash Accounts receivable Inventory Land, building, and equipment (net) Total assets $ 19,000 100,000 76,000 46,000 $ 241,000 Liabilities March, capital April, capital May, capital Total liabilities and capital $ 71,000 33,000 83,000 54,000 $ 241,000 Prepare journal entries for the following transactions: (Do not round intermediate calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. Sold all inventory for $64,000 cash. b. Paid $9,900 in liquidation expenses. c. Paid $48,000 of the partnerships liabilities. d. Collected $53,000 of the accounts receivable