please help with the very last journal entry. you can see what is correct in the photos.

David Wallace, Olena Dunn, and Danny Lin were partners in a commercial architect firm and showed the following account balances as of December 31, 2020: Accun. David Olena Danny Deprec. Accounts Notes Wallace, Cash Dunn, Lin, Equipment Equipment Payable Payable Capital Capital Capital $21,400 $164,000 $93,000 $7,400 $16,000 $35,000 $18,000 $16,000 Account balances December 31, 2020 Due to several unprofitable periods, the partners decided to liquidate the partnership. The equipment was sold for $60,000 on January 1, 2021. The partners share any profit (oss) in the ratio of 2:1:1 for Wallace, Dunn, and Lin, respectively, Required: 1. Complete the schedule (Negative answers should be indicated by a minus sign.) Olena Dunn, Cash Equipment $ $ $ 164,000 (164,000) $ 0 Answer is complete and correct. Accum Accounts Notes David Deprec Equipment Payable Wallace Payable Capital $ 93,000 $ 7.400 $ 16,000 $ 35,000 (93.000) $5.500) $ 0 $ 7.400 $ 16,000 $ 29.500 (7.400) (16,000) $ 0 $ 0 3 0 $ 29.500 Danny Lin, Capital 16,000 (2.750) 13.250 Capital 18.000 (2.750) 15,250 $ 21.400 60,000 $ 1.400 (23.400) $ 58.000 Account balances December 31, 2020 Sale of equipment Balance Payment of liabilities Balance $ $ $ 0 $ 13,250 15,250 $ 2. Prepare the liquidation entries (sale of equipment, allocation of gain/loss, payment of creditors, final distribution of cash). Answer is complete but not entirely correct. No Date Credit 1 Jan 01, 2021 General Journal Cash Accumulated depreciation, equipment Loss on sale of equipment Equipment Dobit 60,000 93,000 11,000 OOO 164,000 2 Jan 01, 2021 David Wallace, capital Olena Dunn, capital Danny Lin, capital Loss on sale of equipment 5,500 2,750 2,750 0 11,000 3 Jan 01, 2021 Accounts payable Notos payable 7.400 16,000 0 Cash 23,400 4 Jan 01, 2021 David Wallace, capital Olena Dunn, capital nannul in ranital DOO 29,000 14,500 14 En NO Date Debit Credit 1 Jan 01, 2021 General Journal Cash Accumulated depreciation, equipment Loss on sale of equipment Equipment 60,000 93,000 11,000 OO 164,000 2 Jan 01, 2021 David Wallace, capital Olena Dunn, capital Danny Lin, capital Loss on sale of equipment OOO 5,500 2,750 2.750 OOO 11,000 3 Jan 01, 2021 Accounts payable Notes payable Cash 7.400 16,000 9 00 23,400 4 Jan 01, 2021 David Wallace, capital Olena Dunn, capital Danny Lin, capital Cash OOOO 29,000 14,500 14,500X 58.000