The larry, moe, and curly partnership had capital balances of $55,000 for larry; $60,000 for moe; and $4,000 for curly. there were assets of $100,000 in cash and $75,000 in Accounts receivable. there were Account payable of $45,000 and $11,000 in salaries payable. the partnership was liquidated. the income and expense ratio as per the partnership agreement was to split all items evenly. the Accounts receivable was sold for $50,000. Prepare a Partnership Liquidation Statement using an Excel chart.