Rand S are partners in R&S Fencing Company. On June 30, 2020 their capital account balances were as follows: R - $20,000 and S - $5,000. They shared profits and losses equally. On the same date they dissolved the business as S was declared insolvent. On that date the following assets and liabilities were reported: Cash - $5,000, Other Assets - $25,000, Liabilities $5,000. The assets were sold for $10,000 and liquidation expenses amounted to $2,000. Required: Show the necessary journal entry required to close the capital account balance of the insolvent partner and (B)calculate How much cash will paid to the solvent partner to close the books of accounts