The trial balance of A, B, and D at December 31, 2021 after all adjustments have been made is as follows: Adjusted Balances Debit Account Title Credit Cash Other Assets Accounts Payable A, Capital B, Capital C, Capital 83,000 80,000 140,000 7,000 7,000 9,000 163,000 163,000 On January 1, 2022 the partnership is liquidated S144,000 Other assets are sold for: Gains and losses are liquidated in a ratio of: Required 6 Print out the "Part. Liqu." page (see tab below). Complete the schedule. Assume any partner deficiency (debit balance) is repaid with cash by the applicable partner 7 Prepare the journal entries to record the liquidation. A, B, and D Statement of Partnership Liquidation For the Day Ending January 1, 2022 Accounts Cash Other assets pyable Partners' capital Opening balance Allocation of gain (loss) Amount Ratio