The partners in Sunland Company decide to liquidate the firm when the balance sheet shows the following Sunland Company Balance Sheet May 31, 2020 Assets Liabilities and Owners' Equity Cash Accounts receivable Allowance for doubtful accounts Inventory Equipment 29,300 Notes payable 24,600 Accounts payable (1,300) Salaries and wages payable 34,900 A, Jamison, capital 20,600 S. Moyer, capital (5,900) P. Roper, capital $13,500 27,300 3,800 32,500 22,850 2,250 $102,200 $102,200 The partners share income and loss 5:3:2. During the process of iquidation, the following transactions were completed in the following sequence. 1. A total of $55,650 was received from converting noncash assets into cash. 2. Gain or loss on realization was allocated to partners. 3. Liabilities were paid in full 4. P. Roper paid his capital deficiency 5 Cash was paid to the partners with credit balances. (b) Post to the cash and capital accounts. (Post entries in the order of journal entries presented in the previous part. If ending balance is 0 enter 0 in the column for the normal balance for the account.)