On November $15$ of the current year, the account balances in Greenscape Partnership were Cash $$8,000$; Land $$17,000$; D$.$ Dupuis, Capital $$12,000$; V$.$ Dueck, Capital $$10,000$; and B$.$ Veitch, Capital $$3,000.$ The three partners share profit and losses equally. The land was sold for $$20,000$ cash. Prepare journal entries to $($a$)$ record the sale of the land, $($b$)$ distribute any resulting gain or loss to the capital accounts, and $($c$)$ record the final distribution of cash to the partners.Record partnership liquidation.