Prior to the distribution of cash to the partners, the accounts in the Cullumber Company are Cash $36,800; Vogel, Capital (Cr.) $22,200; Utech, Capital (Cr.) \$20,200; and Pena, Capital (Dr.) \$5,600. The income ratios are 5:3:2, respectively. Cullumber Company decides to liquidate the company. (a) Your answer is correct. Prepare the entry to record (1) the absorption of Pena's 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.)