The three partners of Hawkdale Contractors agree to liquidate their partnership on August 8, 2021. At that point the accounting records show the following balances: Cash Merchandise inventory Notes payable $142,600 402.900 113,000 H. Brumby, capital R. Criolio, capital A. Paso, capital $227.900 179,900 24,700 The three partners share profit and loss equally. Aug. 8 (Repay notes payable.) Aug. 8 (To record final distribution to partners.) (2) + Aug. 8 (To record realization of assets.) Aug. 8 (To allocate loss on realization.) Aug. 8 (Repay notes payable.) Aug. 8 (Invest cash in business.) Aug. 8 (To record final distribution to partners.) Refer to Item 2 of part (a) above. Assume instead that any partners with a debit capital balance are unable to pay the amount owed to the partnership. Journalize the reallocation of the deficiency and final distribution of cash to the remaining partners. (Round answers to decimal places, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Aug. 8 4 (To reallocate capital accounts.) Aug. 8 (To record final distribution to partners.)