The Pen, Evan, and Tones Partnership has ?sked you to assist in winding-up its business affairs. You compile the following information: 1. The partnership's trial balance on June 30, 20X1, is Debit $ 5,800 21,500 11,000 97,900 Cash Accounts Receivable (net) Inventory Plant and Equipment (net Accounts Payable Pen, Capital Evan, Capital Torves, Capital Total s 18,100 53,100 43,000 $136,200 136,200 2. The partners share profits ?nd losses as follows: Pen, 60 percent, Evan, 20 percent and Torves, 20 percent 3. The partners are considering an offer of $101,000 for the firm's accounts receivable, inventory, and plant and equipment as of June 30. The $101,000 will be paid to creditors and the partners in installments, the number and amounts of which are to be negotiatecd