Prior to the distribution of cash to the partners, the accounts in the VUP Company are: Cash $30,400; Vogel, Capital (Cr.) $20,200; Utech, Capital (Cr.) $18,200; and Pena, Capital (Dr.) $8,000. The income ratios are 5:3:2, respectively. VUP Company decides to liquidate the company. Prepare the entry to record (1) Penas payment of $8,000 in cash to the partnership and (2) the distribution of cash to the partners with credit balances. Prepare the entry to record (1) the absorption of Penas capital deficiency by the other partners and (2) the distribution of cash to the partners with credit balances. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)