Please help with entry 3 calclution and give me a correct answer.

Required information (The following information applies to the questions displayed below.) The partnership of Butler, Osman, and Ward was formed several years ago as a local tax preparation firm. Two partners have reached retirement age, and the partners have decided to terminate operations and liquidate the business. Liquidation expenses of $52,000 are expected. The partnership balance sheet at the start of liquidation is as follows: Cash Accounts receivable Office equipment (net) Building (net) Land Total assets $ 48,000 78,000 68,000 200,000 190,000 $ 584,000 Liabilities Butler, loan Butler, capital (251) Osman, capital (258) Ward, capital (508) Total liabilities and capital $ 188,000 48,000 140,000 48,000 160,000 $ 584,000 The following transactions transpire in chronological order during the liquidation of the partnership: 1. Collected 90 percent of the accounts receivable and wrote the remainder off as uncollectible. 2. Sold the office equipment for $29,000, the building for $150,000, and the land for $192,000. 3. Distributed safe payments of cash. 4. Paid all liabilities in full. 5. Paid actual liquidation expenses of $39,000 only. 6. Made final cash distributions to the partners. Prepare journal entries to record these liquidation transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer is not complete. General Journal No 1 Transaction Credit Cash Butler, capital Osman, capital Ward, capital Accounts receivable Debit 70,200 1,950 1,950 3,900 78,000 2 2 371,000 21,750 21,750 43,500 Cash Butler, capital Osman, capital Ward, capital Office equipment (net) Building (net) Land OOO 000000 68,000 200,000 190,000 3 3 48,000 Butler, loan Butler, capital Osman, capital Ward, capital Cash OOOOO 1 Collected 90 percent of the accounts receivable and wrote the remainder off as uncollectible. 2 Sold the office equipment for $29,000, the building for $150,000, and the land for $192,000. 3 Distributed safe payments of cash. Paid all liabilities in full