Prepare a statement of partnership liquidation, Financial Accounting

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After discontinuing the ordinary business operations and closing the accounts on May 7, the ledger of the partnership indicate the following:
Cash $75,000
Non cash 105,000
Liabilities $27,500
Anna, Capital $45,000
Brian Capital $15,000
Cole Capital $25,000
Partners share net income and losses in the ratio of 3:2:1 between May 7-30 the non cash assets were sold for $150,000 the liabilities were paid and the remaining cash was distributed to the partners.
A Prepare a statement of partnership liquidation
B Assume the same facts as in A. except that non cash assets were sold for $45,000 and any partner with a capital deficiency pays the amount of the deficiency to the partnership. Prepare a statement of partnership liquidation


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