SUBJECT 5 (2.5 UNITS) "ALPHA & BETA" general partnership is getting solved/liquidized and has the following balance sheet.

Assets	Euros	Liabilities	Euros
Buildings	80.000	Capital	360.000
Furniture	100.000	Retained earnigns	-100.000
Inventories	70.000	Suppliers	105.000
Accounts receivable	90.000	Rent collected in advance	35.000
Cash	60.000
Total	400.000	Total	400.000

During the liquidation of the assets, the buildings are sold for 50,000 and 2,000 are paid for notary costs. The furniture and inventories were sold for 80,000 and 60,000 respectively. 85,000 was collected from customers and the rest balance is considered lost forever. Suppliers are fully satisfied and rents collected in advance are refunded The two partners, "A" & "B" participate in the capital and in results with a percentage of 60% - 40% respectively WANTED 1. To make the liquidation journal entries of the company (2 units)