Granger Company wishes to liquidate the firm by distributing the company’s cash to the three partners. Prior to the distribution of cash, the company’s balances are: Cash $66,000; Moffit, Capital (Cr.) $47,000; Nation, Capital (Dr.) $21,000; and Davis, Capital (Cr.) $40,000. The income ratios of the three partners are 3 : 3 : 4, respectively. Prepare the entry to record the absorption of Nation’s capital deficiency by the other partners and the distribution of cash to the partners with credit balances.