?The Field, Brown & Snow are partners and share income and losses equality. The partner decide to liquidate the partnership when their capital balances are as follows: Field, $$131,800$; Brown, $$167,500$; and Snow, $$155,800.$ ?On May $31,$ ?the liquidation resulted in a loss of $$406,800.$

$2.$ ?Assume that the partner with a deficit pays cash to cover the deficit. Prepare the journal entries on May $31$ ?to record $($a$)$ ?the cash received to cover the deficit and $($b$)$ ?the final disbursement of cash to the partners.