po A B and Care partners and sharing income and loss in a 3:2.1 ratio respectively. They decided to liquidate the parmership Before the final distribution of the remaining and step AS balance of $ (30,000), B has a capital balance of $72,000 and has a capital balance of $40.000. Cash balance is 500,000. A paid the amount on the partnership Required: Prepare journal entries to record the above liquidation process