Prior to the distribution of cash to the partners, the accounts in the Blossom Company are Cash $36,800; Vogel, Capital (Cr) $21,400; Utech, Capital (Cr) $19,400; and Pena, Capital (Dr.) \$4,000. The income ratios are 5:3:2, respectively, Blossom Company decides to liquidate the company. (a) Your answer is partially correct. Prepare the entry to record (1) Pena's payment of $4,000 in cash to the partnership and (2) the distribution of cash to the parthers with credit balances. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)