On November 15 of the current year, the account balances in Oriole Partnership were Cash $8,650; Land $19,000; D. Dupuis, Capital $12.800; V. Dueck, Capital $10,400; and B. Veitch, Capital $4,450. The three partners share profit and losses equally. The land was sold for $22,600 cash. Prepare the journal entry to record the sale of the land. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Nov. 15 (To record realization of assets.) 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.) Date Account Titles and Explanation Debit Credit Nov. 15 (To allocate gain on realization.) Prepare the journal entry to record the final distribution of cash to the partners. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Nov. 15 (To record final distribution to partners.)