B & T are partners. B is a 70% partner and T is a 30% partner. They have decided to liquidate the partnership. Liquidation expenses are estimated to be $6,000. The partnership balance sheet at the date of liquidation is as follows:

ASSETS:
Cash	60,000
Non Cash Assets	180,000
TOTAL ASSETS:	240,000

LIABILITIES AND CAPITAL:
Liabilities	15,000
Total Capital	225,000
TOTAL LIABILITIES AND CAPITAL:	240,000

As of the date of liquidation B has 80,000 of capital and T has 145,000 of capital.

Prepare journal entries for the following transactions (SHOW ALL WORK/CALCULATIONS):

A) Distributed safe cash payments to the partners

B) Paid Liabilities in Full

C) Sold noncash assets for 150,000

D) Distributed safe cash payments to the partners

E) Paid Liquidating expenses totaling 4,000

F) Made final distributions to the partners