Required information [The following information applies to the questions displayed below.) Complete the following questions by preparing worksheet and journal entries given below. The following transactions transpire in chronological order during the liquidation of the partnership: 1. Collected 90 percent of the accounts receivable and wrote the remainder off as uncollectible. 2. Sold the office equipment for $24,000, the building for $110,000, and the land for $152,000. 3. Made safe capital distributions. 4. Paid all liabilities in full. 5. Paid actual liquidation expenses of $34,000 only. 6. Made final cash distributions to the partners. Prepare journal entries to record these liquidation transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)