Ak, Basol and Ziad are sharing income and loss in a 43.2 rabo respectively and decided to liquidate their partnership Por to the final detribution of cash to the partners, All has a capital balance of $(30,000), Basel has a capital balance of $72,000, and Zad has a capital balance of $108,000 Also, canh balance is $150,000 Ali is NOT able to pay the amount he owes the partnership. Which of the following two journal entries are right to record this liquidation case?