McCartney,Harris and Hussin Are Dissolving Their Partnership B) C) D)

McCartney,Harris and Hussin are dissolving their partnership.Their partnership agreement allocates income and losses equally among the partners.The current period's ending capital account balances are McCartney,$15,000,Harris,$15,000,Hussin,$(2,000) .After all the assets are sold and liabilities are paid,but before any contributions to cover any deficiencies,there is $28,000 in cash to be distributed.Hussin pays $2,000 to cover the deficiency in his account.The general journal entry to record the final distribution would be:

A)
$\begin{array}{|l|c|c|}\hline \text { Mc Cartney, Capital. } & 15,000 \\\hline \text { Harris, Capital. } & 15,000 \\\hline \text { Cash. } &&30,000 \\\hline\end{array}$
B)
$\begin{array}{|l|c|c|}\hline \text { Mc Cartney, Capital. } & 14,000 \\\hline \text { Harris, Capital. } & 14,000 \\\hline \text { Cash. } &&28,000 \\\hline\end{array}$
C)
$\begin{array}{|l|c|c|}\hline \text { McCartney, Capital. } & 15,000 & \\\hline \text { Harris, Capital. } & 15,000 & \\\hline \text { Hussin, Capital.. } & & 2,000 \\\hline \text { Cash. } & & 28,000 \\\hline\end{array}$
D)
$\begin{array}{|l|c|c|}\hline \text { McCartney, Capital. } & 15,000 & \\\hline \text { Harris, Capital. } & 15,000 & \\\hline \text { Hussin, Capital } & & 2,000 \\\hline \text { Cash. } & & 28,000 \\\hline\end{array}$

E)
$\begin{array}{|l|c|c|}\hline \text { McCartney, Capital. } & 9,334 \\\hline \text { Harris, Capital. } & 9,333 \\\hline \text { Hussin, Capital. } & 9,333 \\\hline \text { Cash. } &&28,000 \\\hline\end{array}$
$$\begin{array} { | l | r | r | r | r | } \hline & & \text { Capital } & & \\\hline & \text { Cash } & \text { McCartney } & \text { Haris } & \text { Hussin } \\\hline & \$ 28,000 & \$ 15,000 & \$ 15,000 & \$ ( 2,000 ) \\\hline \text { Contribution by Hussin } & 2,000 & & & 2,000 \\\hline \text { Allocate cash } & ( 30,000 ) & ( 15,000 ) & ( 15,000 ) & 0 \\\hline\end{array}$$