On November 15 of the current year, the account balances in Carla Vista Partnership were Cash $10,780; Land $19,600; D. Taylor, Capital \$14,700; V. Jackson, Capital \$11,760; and B. Harrin, Capital \$3,920. The three partners share profit and losses equally. The land is sold for $13,720 cash. Prepare the journal entry to distribute any resulting gain or loss to the capital accounts. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)