The Field, Brown & Snow partnership was begun with investments by the partners as follows: Field, S131.250: Brown. $165.000, and Snow. S153.750. The operations did not go well, and the partners even tually 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 $45.000 in partnership cash remained 1. Compute the capital account balance of each partner after the liquidation of assets and the payment of creditors 2. Assume that any partner with a deficit agrees to pay cash to the partnership to cover the deficit. Present the journal entries on May 31 to record(a) the cash receipt from the deficient partners) and (b) the final disbursement of cash to the partners