Peters, Chong, and Aaron are dissolving their partnership. Their partnership agreement allocates each partner an equal share of all income and losses. The current period's ending capital account balances are Peters, $102,000; Chong, $90,000; and Aaron, $(30,000). After all assets are sold and liabilities are paid, there is $162,000 in cash to be distributed. Aaron is unable to pay the deficiency. The journal entry to record the distribution should be: