Prior to the distribution of cash to the partners, the accounts in the VUP Company are: Cash $24,000; Vogel, Capital (Cr.) $17,000; Utech, Capital (Cr.) $15,000; and Pena. Capital (Dr.) $8,000. The income ratios are 5:3:2, respectively. Instructions (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. (b) 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