The Brooks and Cyri partnership has decided to liquidate. After selling its non-cash assets and paying off its liabilities, the partnership has cash of $70,000. Brooks and Cyri's capital accounts are $28,000 and $42,000. respectively. Brooks and Cyri share profits 1:5. Journalize the final distribution of cash to the partners. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) The Brooks and Cyri partnership has decided to liquidate. After selling its non-cash assets and paying off its liabilities, the partnership has cash of $70,000. Brooks and Cyri's capital accounts are $28,000 and $42,000. respectively. Brooks and Cyri share profits 1:5. Journalize the final distribution of cash to the partners. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)