On November 15 of the current year, the account balances in Blossom Partnership were Cash $8,010; Land $18,000; D. Black, Capital $12,100; V. Green, Capital $10,100; and B. Brown, Capital $3,810. The three partners share profit and losses equally. The land is sold for $14,700 cash. Prepare the journal entry for the sale of the land. (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 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 loss 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.)