The partnership of Wilson, Cho, and Arrington has the following account information: This partnership will be liquidated, and the partners are scheduled to receive cash equal to any ending positive capital balance. If a negative capital balance results, the partner is expected to contribute that amount. Assume that losses of $50,000 occur during the liquidation followed later by additional and final losses of $100,000. Create a spreadsheet to determine the capital balances that remain for each of the three partners after these two losses are incurred. Modify this spreadsheet so that it can be used for different capital balances, different allocation patterns, and different liquidation gains and losses