ces 3. Now make the contrary assumption that any partner with a deficit is not able to reimburse the partnership. Present journal entries: (a) to transfer the deficit of any deficient partners to the other partners, and (b) to record the final disbursement of cash to the partners. View transaction list Journal entry worksheet 1 2 Record the transfer deficiency to other partners. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit 13 Record entry Clear entry View general journal ces 3. Now make the contrary assumption that any partner with a deficit is not able to reimburse the partnership. Present journal entries: (a) to transfer the deficit of any deficient partners to the other partners, and (b) to record the final disbursement of cash to the partners. View transaction list Journal entry worksheet 1 2 Record the transfer deficiency to other partners. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit 13 Record entry Clear entry View general journal ces 3. Now make the contrary assumption that any partner with a deficit is not able to reimburse the partnership. Present journal entries: (a) to transfer the deficit of any deficient partners to the other partners, and (b) to record the final disbursement of cash to the partners. View transaction list Journal entry worksheet 1 2 Record the transfer deficiency to other partners. Note: Enter debits before credits. Date Dec 31 General Journal Debit Credit 13 Record entry Clear entry View general journal