The partners in DBM Partnership decided to liquidate the partnership as Debbie decided to leave. Below is the latest Statement of Financial Position of the business: The partners share income and loss 6:3:1. During the process of liquidation, the following transactions were completed in the following sequence. i. A total of RM68,000 was received from converting non-cash assets into cash. ii. Gain or loss on realisation was allocated to partners. iii. Settlement of liabilities in full. iv. Mandy paid her capital deficiency in cash. v. Distribution of cash to the remaining partners with credit balances. Required: (a) Prepare journal entries to record the transactions. (b) Assume that Mandy is unable to pay the capital deficiency, prepare journal entries to record: i. absorption of Mandy's capital deficiency by other partners, and ii. distribution of cash to the partners with credit balances