Please help with 9a and please show calculations

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 Accounts receivable Inventory Land Building and equipment (net) $ 61,000 Liabilities 128,000 Rodgers, loan 147,000 Wingler, capital (30%) 108,000 Norris, capital (10%) 191,000 Rodgers, capital (20%) Guthrie, capital (40%) $ 635,000 Total liabilities and capital $ 47,000 81.000 189.000 134,000 97.000 87.000 $ 635.000 Total assets When the liquidation commenced, liquidation expenses of $26,000 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 80 percent of the total accounts receivable with the rest judged to be uncollectible. 2. Sold the land building, and equipment for $173,000. 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 $17,000 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. 6 06 Cash Wingler, Capital Norris, Capital Rodgers, Capital Guthrie, Capital Inventory 78,000 20,700 6,900 13,800 27,600 147,000 7 07 Wingler, Capital Norris, Capital Rodgers, Capital Cash 39,000 13,000 26,000 78,000 8 08 Wingler, Capital Norris, Capital Rodgers, Capital Guthrie, Capital Cash 5,100 1,700 3,400 6,800 17,000 9 9.a Wingler, Capital Norris, Capital Rodgers, Capital Guthrie, Capital 10 9.b Wingler, Capital Norris, Capital Rodgers, Capital Cash 4,500 1,500 3,000 9,000