Toast, a Belleville, Ontario, restaurant, began with investments by the partners as follows: Lea, $241,200; Eva, $179,200; and Sophia, $193,600. The first year of operations did not go well, and the partners finally decided to liquidate the partnership, sharing all losses equally. On December 31 , after all assets were converted to cash and all creditors were paid, only $62,000 in partnership cash remained Required: 1. Calculate the capital account balances of the partners after the liquidation of assets and payment of creditors. (Negative amounts should be indicated by a minus sign.) 2. Assume that any partner with a deficit pays cash to the partnership to cover the deficit. Present the general journal entries on December 31 to record the cash receipt from the deficient partner(s) and the final disbursement of cash to the partners. 3. Now make the contrary assumption that any partner with a deficit is not able to reimburse the partnership. Present journal entries: (a) to transfer the deficit of any deficient partners to the other partners, and (b) to record the final disbursement of cash to the partners