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2 points All, Basel and Ziad are sharing income and loss in a 4:32 ratio respectively and decided to liquidate their partnership. Prior to the final distribution of cash to the partners, All has a capital balance of $(20,000), Basel has a capital balance of $48,000, and Ziad has a capital balance of $72,000 Also, cash balance is $100,000. All is NOT able to pay the amount he owes the partnership. komm incunal antries are right to record this liquidation case?