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Watanabeyou Company at December 31 has (amounts in thousands) cash 21,200, non-cash assets 102,000, liabilities 55,600, and the following capital balances: Watanabe 43,600 and You 24,000. The firm is liquidated, and 117,000 in cash is received for the non-cash assets. Watanabe and You income ratios are 70% and 30%, respectively. Watanabeyou Company now decides to liquidate the partnership. Prepare the entries to record: (Credit account titles are automatically indented when amount is entered. Do not indent manually.) a. The sale of non-cash assets. b. The allocation of the gain or loss on realization to the partners. c. Payment of creditors. d. Distribution of cash to the partners