The Brown and Cruz partnership has decided to liquidate. After selling its non$-$cash assets and paying off its liabilities, the partnership has cash of $$70,000.$ Brown and Cruz's capital accounts are $$28,000$ and $$42,000,$ respectively. Brown and Cruz 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.$)$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[,,,],[,,,],[,,,],[,,,],[,,,]]$