Prior to the distribution of cash to the partners, the accounts in the Sheridan Company are Cash $24,800: Vogel, Capital (Cr) $17,400 Utech, Capital (Cr) $15,400; and Pena, Capital (Dr.) $8,000. The income ratios are 5:3:2, respectively. Sheridan Company decides to liquidate the company. (a) Prepare the entry to record (1) Pena's payment of $8,000 in cash to the partnership 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) No. Account Titles and Explanation Debit Credit (1) (2)