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Partners in Pharoah Partnership decided to liquidate the partnership on June 30, 2021, when the balances in the partnership's accounts were as follows: Item Balances before liquidation Cash $35,200 Accounts Receivable $30,200 Equipment $52,500 Accumulated Depreciation $18,100 Accounts Payable $32,600 A. Hunt, Capital $45,500 K. Lall Capita $20,30 The partners share profit and loss 5:3:2 for Hunt, Lally, and Portman, respectively. Complete the schedule assuming the assets were sold for $32,400, liabilities are paid, and any deficiencies will be absorbed by the other partners. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45). Round answers to decimal places, eg. 5,275.) Cash Eq Accounts Receivable 30,200 Item Balances before liquidation Sales of noncash assets and loss on sale of assets 35,200 $ $ $ 32,400 (30,200) 67600 0 Payment of liabilities (30,200) 0 37400 0 Transfer of deficiency 0 0 37400 0 Allocation of cash (37400) 0 0 0 Partners in Pharoah Partnership decided to liquidate the partnership on June 30, 2021, when the balances in the partnerships accounts were as follows: Accounts Receivable $30,200 Cash $35,200 Equipment $52,500 Accumulated Depreciation $18,100 Accounts Payable $32,600 A. Hunt, Capital $45,500 K.Lally, Capital $20,300 D. Portman, Capital $1,400 liquidation The partners share profit and loss 5:3:2 for Hunt, Lally, and Portman, respectively. Complete the schedule assuming the assets were sold for $32,400, liabilities are paid, and any deficiencies will be absorbed by the other partners. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses e.g. (45). Round answers to decimal places, eg. 5,275.) Equipment Accumulated Depreciation 18.100 Accounts Payable A. Hunt, Capital 45,500 52,500 $ 32,600 $ (52.500) (18.100) 0 0 32,600 0 0 (32,600) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Partners in Pharoah Partnership decided to liquidate the partnership on June 30, 2021, when the balances in the partnership's accounts were as follows: Cash $35,200 Accounts Receivable $30,200 Accumulated Depreciation $18,100 Equipment $52,500 Accounts Payable $32,600 A. Hunt. Capital $45,500 K.Lally, Capital $20,300 D. Portman, Capital $1,400 liquidation The partners share profit and loss 5:3:2 for Hunt, Lally, and Portman, respectively. Complete the schedule assuming the assets were sold for $32,400, liabilities are paid, and any deficiencies will be absorbed by the other partners. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45). Round answers to decimal places, eg,5,275.) A. Hunt, Capital D. Portman, Capital Accounts Payable 32,600 $ K.Lally, Capital 20,300 45,500 1,400 32,600 (32.600) 1 0 0 - 0 0 - 0 1 Prepare the journal entries assuming the assets were sold for $32,400, liabilities are paid, and any deficiencies will be absorbed by the other partners. Include the journal entries to record the distribution of cash. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to decimal places, eg,5,275.) Debit Credit Date Account Titles and Explanation June 30 >