please solve the part B only (journal ). I have given the journal entry names which are correct. please give me the numbers .

I need it ASAP!!! thank you so much!!

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) $ 47,800 114, eae 133,000 1e1,eee 184,000 Liabilities Rodgers, loan Wingler, capital (30%) Norris, capital (10%) Rodgers, capital (20%) Guthrie, capital (40%) Total liabilities and capital $ 63, eee 67,000 168, eee 120, eee 9e, eee 71,00 $579, eee Total assets $579,00 When the liquidation commenced, liquidation expenses of $14,000 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 90 percent of the total accounts receivable with the rest judged to be uncollectible. 2. Sold the land, building, and equipment for $166,000 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 $87.000 7. Distributed safe payments of cash again. 8. Paid actual liquidation expenses of $8,000 only. 9. Made final cash disbursements to the partners based on the assumption that all partners other than Guthrie are personally soment. Prepare journal entries to record these liquidation transactions Complete this question by entering your answers in the tabs below. Required A Required B 1 Record the cash received from accounts receivable and loss allocated to partners. 9 to 2 Record the cash received from land, building and equipment and allocate loss to partners. 3 Record the entry for initial distribution of cash as per predistribution plan. es Cred 4 Record Guthrie's insolvency. 5 Record the settlement of all liabilities. 6 Record the cash received from inventory and loss allocated to partners. Note : journal entry has been entered 114,0 5 Record the settlement of all liabilities. 6 Record the cash received from inventory and loss allocated to partners. to 7 Record the distribution of cash as per predistribution plan. 8 Record the cash paid for liquidation expenses. s 9 Record the elimination of deficit balance of insolvent partner IC 10 Record the distribution of remaining cash based on final capital balances. Note : = journal entry has been entered 01 Cash Wingler, Capital Norris, Capital Rodgers, Capital Guthrie, Capital Accounts receivable OOOO 02 Cash Wingler, Capital Norris, Capital Rodgers, Capital Guthrie, Capital Land Building and equipment OOOOOO 03 Wingler, Capital Norris, Capital Rodgers, Loan Rodgers, Capital Cash 04 No journal entry required 05 Liabilities Cash 06 Cash Wingler, Capital Norris, Capital Rodgers, Capital Guthrie, Capital Inventory 000000 07 Wingler, Capital Norris, Capital Rodgers, Capital Cash 000 07 Wingler, Capital Norris, Capital Rodgers, Capital Cash O 08 Wingler, Capital Norris, Capital Rodgers, Capital Guthrie, Capital Cash 9.a Wingler, Capital Norris, Capital Rodgers, Capital Guthrie, Capital 9.b Wingler, Capital Norris, Capital Rodgers, Capital Cash