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 $67,760; Oakley, Capital (Cr.) $51,110; Quaney, Capital (Dr.) $22,080; and Ellis, Capital (Cr.) $38,730. The income ratios of the three partners are 2 : 2 : 6, 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.