Prior to the distribution of cash to the partners, the accounts in the Sunland Partnership Company are as follows: Cash Charlie Susan Dorothy $22.200 15,725 13.875 7.400 DR CR CR DR The profit and loss ratios are 5:3:2, respectively. Sunland Partnership decides to liquidate.Prepare the entry to record (1) (2) the absorption of Dorothy's capital deficiency by the other partners, and the distribution of cash to the partners with credit balances