The book value of the non-cash assets of the MLW partnership is $250,000. In liquidation, the partnership sells the non-cash assets for $379,000. Partners M, L, and W split profits equally. How should the partnership account for the sale of the non-cash assets? Debit cash for $379,000 Increase each of the partners' capital accounts by $43,000 Credit the non-cash assets for $250,000 All of the above