Please handwrite the journal entries, because chegg cuts off the answers from charts. thanks

10. The EF Partnership has two equal partners Elliot Edwards and Fern Foster. The EF Partnership Liquidated On August 1st. At the time of Liquidation the balances in The EF accounts were as follows: Assets $400,000 Liabilities $100,000 Eliot Edwards Capital $200,000 Fern Foster Capital $100,000 The assets were sold for $300,000. Required: Prepare the journal entries for the liquidation of EF Partnership