Prior to the distribution of cash to the partners, the accounts in the Crane Company are Cash $37,600; Vogel, Capital (Cr.) $21,400; Utech, Capital (Cr.) $19,400; and Pena, Capital (Dr.) $3,200. The income ratios are 5:3:2, respectively. Crane Company decides to liquidate the company.

Prepare the entry to record (1) Penas payment of $3,200 in cash to the partnership 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.)