prior to the distribution of cash to the partners the account in the the Wildhorse company are cash $32800 Vogel capital cr $19000 utech capital cr $17000 and pena capital Dr $3200 the income ratios are are 5;3:2 respectively Wildhorse company decides to liquidate the company?

Prepare the entry to record Pena's payment of $3200 in cash to the partnership and the distribution of cash to the partners with credit balance