Parsons Company wishes to liquidate the firm by distributing the companys cash to the three partners. Prior to the distribution of cash, the companys balances are: Cash $65,070; Oakley, Capital (Cr.) $48,260; Quaney, Capital (Dr.) $26,040; and Ellis, Capital (Cr.) $42,850. The income ratios of the three partners are 3 : 3 : 4, respectively. Prepare the entry to record the absorption of Quaneys capital deficiency by the other partners and the distribution of cash to the partners with credit balances

I don't understand how to distribute the cash and capital with a 3:3:4 partnership after one partner is disolved and deficient!

Debit Account Titles and ExplaQuaney a 20373 Oakley, Capital 5667 Ellis, Capital Quaney, Capital (To record write-off of capital deficiency) 27887 U Oakley, Capital a 37183 t Ellis, Capital Cash (To record distribution of cash of partners) Credit 26040 65070