Please help me with the journal entries in part B, thank you.

The partnership of Wingler, Norris, Rodgers, and Guthrie was formed several years ago as a local architectural firm. Several partners have recently undergone personal financial problems and have decided to terminate operations and liquidate the business. The following balance sheet is drawn up as a guideline for this process:

Cash	$	37,000	Liabilities	$	68,000
Accounts receivable		104,000	Rodgers, loan		57,000
Inventory		123,000	Wingler, capital (30%)		153,000
Land		96,000	Norris, capital (10%)		110,000
Building and equipment (net)		179,000	Rodgers, capital (20%)		85,000
			Guthrie, capital (40%)		66,000
Total assets	$	539,000	Total liabilities and capital	$	539,000

When the liquidation commenced, liquidation expenses of $21,000 were anticipated as being necessary to dispose of all property.

Part A

Prepare a predistribution plan for this partnership.

Part B

The following transactions transpire during the liquidation of the Wingler, Norris, Rodgers, and Guthrie partnership:

1. Collected 85 percent of the total accounts receivable with the rest judged to be uncollectible.
2. Sold the land, building, and equipment for $161,000.
3. Distributed safe payments of cash.
4. Learned that Guthrie, who has become personally insolvent, will make no further contributions.
5. Paid all liabilities.
6. Sold all inventory for $78,000.
7. Distributed safe payments of cash again.
8. Paid actual liquidation expenses of $12,000 only.
9. Made final cash disbursements to the partners based on the assumption that all partners other than Guthrie are personally solvent.

   Prepare journal entries to record these liquidation transactions.

10. o	Transaction	General Journal	Debit	Credit
    1	01	Cashselected answer correct	88,400selected answer correct	not attempted
    		Wingler, Capitalselected answer correct	4,680selected answer correct	not attempted
    		Norris, Capitalselected answer correct	1,560selected answer correct	not attempted
    		Rodgers, Capitalselected answer correct	3,120selected answer correct	not attempted
    		Guthrie, Capitalselected answer correct	6,240selected answer correct	not attempted
    		Accounts receivableselected answer correct	not attempted	104,000selected answer correct
    2	02	Cashselected answer correct	161,000selected answer correct	not attempted
    		Wingler, Capitalselected answer correct	34,200selected answer correct	not attempted
    		Norris, Capitalselected answer correct	11,400selected answer correct	not attempted
    		Rodgers, Capitalselected answer correct	22,800selected answer correct	not attempted
    		Guthrie, Capitalselected answer correct	45,600selected answer correct	not attempted
    		Landselected answer correct	not attempted	96,000selected answer correct
    		Building and equipmentselected answer correct	not attempted	179,000selected answer correct
    3	03	Wingler, Capitalselected answer correct	not attempted	not attempted
    		Norris, Capitalselected answer correct	not attempted	not attempted
    		Rodgers, Capitalselected answer correct	not attempted	not attempted
    		Rodgers, Loanselected answer correct	not attempted	not attempted
    		Cashselected answer correct	not attempted	not attempted
    4	04	No journal entry requiredselected answer correct	not attempted	not attempted
    5	05	Liabilitiesselected answer correct	not attempted	not attempted
    		Cashselected answer correct	not attempted	not attempted
    6	06	Cashselected answer correct	not attempted	not attempted
    		Wingler, Capitalselected answer correct	not attempted	not attempted
    		Norris, Capitalselected answer correct	not attempted	not attempted
    		Rodgers, Capitalselected answer correct	not attempted	not attempted
    		Guthrie, Capitalselected answer correct	not attempted	not attempted
    		Inventoryselected answer correct	not attempted	not attempted
    7	07	Wingler, Capitalselected answer correct	not attempted	not attempted
    		Norris, Capitalselected answer correct	not attempted	not attempted
    		Rodgers, Capitalselected answer correct	not attempted	not attempted
    		Cashselected answer correct	not attempted	not attempted
    8	08	Wingler, Capitalselected answer correct	not attempted	not attempted
    		Norris, Capitalselected answer correct	not attempted	not attempted
    		Rodgers, Capitalselected answer correct	not attempted	not attempted
    		Guthrie, Capitalselected answer correct	not attempted	not attempted
    		Cashselected answer correct	not attempted	not attempted
    9	9.a	Wingler, Capitalselected answer correct	not attempted	not attempted
    		Norris, Capitalselected answer correct	not attempted	not attempted
    		Rodgers, Capitalselected answer correct	not attempted	not attempted
    		Guthrie, Capitalselected answer correct	not attempted	not attempted
    10	9.b	Wingler, Capitalselected answer correct	not attempted	not attempted
    		Norris, Capitalselected answer correct	not attempted	not attempted
    		Rodgers, Capitalselected answer correct	not attempted	not attempted
    		Cash