Everyone keeps calculating incorrectly, The problem doesn't factor Parks, loan in the settlement of liabilities. I've seen it correctly as shown with this answer for the top two lines. How does this change the distribution to partners calculation?

Exercise 16-1 The CPA Partnership operated by Cook, Parks, and Argo is being liquidated. A balance sheet prepared at this stage in their liquidation process is presented below. Cash $37,000 Liabilities $24,000 Other Assets 52,000 Parks, Loan 9,000 Cook, Capital 31,000 Parks, Capital 10,000 Argo, Capital 15,000 Total $89,000 Total $89,000 The partners share profits and losses 30% (Cook), 50% (Parks), and 20% (Argo). The partners are all personally insolvent. (a) The partners wish to distribute the $37,000 in cash. Record in journal entry form the distribution of the available cash. (Credit account titles are automatically Account Titles and Explanation Debit Credit Liabilities 24000 24000 Cash (To record payment of liabilities) Cook, Capital Argo, Capital Cash (To record distribution to partners) Exercise 16-1 The CPA Partnership operated by Cook, Parks, and Argo is being liquidated. A balance sheet prepared at this stage in their liquidation process is presented below. Cash $37,000 Liabilities $24,000 Other Assets 52,000 Parks, Loan 9,000 Cook, Capital 31,000 Parks, Capital 10,000 Argo, Capital 15,000 Total $89,000 Total $89,000 The partners share profits and losses 30% (Cook), 50% (Parks), and 20% (Argo). The partners are all personally insolvent. (a) The partners wish to distribute the $37,000 in cash. Record in journal entry form the distribution of the available cash. (Credit account titles are automatically Account Titles and Explanation Debit Credit Liabilities 24000 24000 Cash (To record payment of liabilities) Cook, Capital Argo, Capital Cash (To record distribution to partners)