Rodriguez, Sate, and Melton Are Dissolving Their Partnership

Rodriguez, Sate, and Melton are dissolving their partnership.Their partnership agreement allocates income and losses equally among the partners.The current period's ending capital account balances are Rodriguez, $30,000; Sate, $30,000; and Melton, $(4,000) .After all the assets are sold and liabilities are paid, but before any contributions are considered to cover any deficiencies, there is $56,000 in cash to be distributed.Melton pays $4,000 to cover the deficiency in her account.The general journal entry to record the final distribution would be:

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