Required information [The following information applies to the questions displayed below] The Field, Brown & Snow are partners and share income and losses equality. The partner decide to liquidate the partnership when their capital balances are as follows: Field, $131,900; Brown, $167,000; and Snow, $154,200. On May 31, the liquidation resulted in a loss of $406,200. 2. Assume that the partner with a deficit pays cash to cover the deficit. Prepare the journal entries on May 31 to record (a) the cash received to cover the deficit and (b) the final disbursement of cash to the partners