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Alex and Bess have been in partnership for many years. The partners, who share profits and losses on a 70:30 basis, respectively, wish to retire and have agreed to liquidate the business. Liquidation expenses are estimated to be $8,000. At the date the partnership ceases operations, the balance sheet is as follows: Cash Noncash assets $ 68,000 270,000 Liabilities Alex, capital Bess, capital Total liabilities and capital $ 49,000 189,000 100,000 $ 338,000 Total assets $ 338,000 Part A: Prepare journal entries for the following transactions that occurred in chronological order: a. Distributed safe cash payments to the partners. b. Paid $29,400 of the partnership's liabilities. c. Sold noncash assets for $289,000. d. Distributed safe cash payments to the partners. e. Paid remaining partnership liabilities of $19,600. f. Paid $6,300 in liquidation expenses; no further expenses will be incurred. g. Distributed remaining cash held by the business to the partners. Part B: Prepare a final statement of partnership liquidation. Record the initial distribution of available cash based on safe capital balance. Record the payment of the partnership's liabilities. Record the sale of noncash assets. Record the entry to distribute safe cash payments to the partners. Record the payment of all remaining partnership liabilities. Record the payment of liquidation expenses. ALEX AND BESS PARTNERSHIP Statement of Partnership Liquidation Non-cash Cash Liabilities Alex, Capital Bess, Capital Assets Beginning balances Distribution to partners Paid liabilities Sold noncash assets Updated balances Distribution to partners Updated balances Paid liabilities Paid liquidation expenses Updated balances Distribution to partners Closing balances