Required: distribution d cash. 2. Assume the partner with the capital deficiency declares bankruptcy and is unable to pay the deficlency. a. Joumslize the entry to allocate the partner's deficiency. For a compound transaction, if an amount box does not require an entry, leave it blank. b. Journalize the entry to distribute the remaining cash. For a compound transaction, if an amount bax does not require an entry, leave it blank