rock, bull and tom are sharing income and loss in a 4:3:2 ratio respectively and decided to liquidate their partnership. Prior to the final distribution of cash to the partners, rock has a capital balance of S(20,000), bull has a capital balance of $48,000, and tom has a capital balance of $72,000. Also, cash balance is $100,000. Ameera is NOT able to pay the amount she owes the partnership. Required: Prepare journal entries to record the above liquidation process. YOUR ANSWER SHOULD BE IN THE FOLLOWING FORM, DO NOT USE BETWEEN NUMBERS: Dr. Cash 100000 Cr. Land 100000