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, $60,000; Chong, $48,000; and Aaron, $(9,000). There is $99,000 in cash to be distributed. Aaron is unable to pay the deficiency. The journal entry to record the distribution should be: a Debit Peters, Capital $60,000; debit Chong, Capital $39,000; credit Cash $99,000. b Debit Cash $99,000; credit Peters, Capital $33,000; credit Chong, Capital $33,000. c Debit Peters, Capital $60,000; debit Chong, Capital $48,000; credit Cash $108,000. d Debit Peters, Capital $55,500; debit Chong, Capital $43,500; credit Cash $99,000. e Debit Cash $99,000; d