$!$ Please include the following $!$

$1.$ Compute the capital account balance of each partner after the loss from liquidation is allocated. Note: Losses and negative capital balances, if any, should be entered with a minus sign.

$2.$Assume that the partner with a deficit pays cash to cover the deficit. Prepare the journal entries on May $31$ to record $($a$)$ the cash received to cover the deficit and $($b$)$ the final disbursement of cash to the partners.

$3.$Assume that the partner with a deficit does not reimburse the partnership. Prepare journal entries $($a$)$ to transfer the deficit to the other partners and $($b$)$ to record the final disbursement of cash to the partners.