The SWF Partnership agrees to dissolve on December 31. Calculate the capital balances of each partner and prepare the journal entries to dissolve the partnership and distribute the remaining cash to the partners assuming each of the following independent situations: 1. The remaining cash balance after selling all partnership assets and paying all liabilities is $60,000. The final capital account balances are: Summer, $30,000; Winter, $20,000; and Fall, $10,000. Date Account Debit Credit 2. The cash balance after selling all partnership assets and paying all liabilities is $56,000. The final capital account balances are: Summer, $33,000; Winter, $27,000; and Fall, ($4,000). Fall agrees to pay $4,000 cash from personal funds to settle his deficiency. Date Account Debit Credit 3. The cash balance after selling all partnership assets and paying all liabilities is $60,000. The final capital account balances are: Summer, $35,000; Winter, $29,000; and Fall, ($4,000). Fall is unable to pay the capital deficiency. Summer and Winter will split the deficiency equally. Date Account Debit Credit