The Field, Brown & Snow partnership was begun with investments by the partners as follows: Field, $131,800; Brown, $167,300; and Snow, $155,600. The operations did not go well, and the partners eventually decided to liquidate the partnership, sharing all losses equally. On May 31, after all assets were converted to cash and all creditors were paid, only $49,700 in partnership cash remained QS 12-9 Part 3 3. Assume that any partner with a deficit is not able to reimburse the partnership. Present journal entries (a) to transfer the deficit of any deficient partners to the other partners and (b) to record the final disbursement of cash to the partners View transaction list Journal entry worksheet Record the transfer of the deficit of any deficient partner(s) to the other partner(s) Note: Enter debits before credits. Transaction General Journal Debit Credit