Prior to the distribution of cash to the partners, the accounts in the Carla Vista Company are Cash $23,200; Vogel, Capital (Cr) $16,200; Utech, Capital (Cr.) \$14,200; and Pena, Capital (Dr.) \$7,200. The income ratios are 5:3:2, respectively. Carla Vista Company decides to liquidate the company. Prepare the entry to record (1) Pena's payment of $7,200 in cash to the partnership and (2) the distribution of cash to the partners with credit balances. (Credit account titles are automaticolly indented when amount is entered. Do not indent manually.) 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 outomatically indented when amount is entered. Do not indent manually.)