Masters,Hardy,and Rowen Are Dissolving Their Partnership

Masters,Hardy,and Rowen are dissolving their partnership.Their partnership agreement allocates income and losses equally among the partners.The current period's ending capital account balances are Masters,$15,000;Hardy,$15,000;Rowen,$(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.Rowen pays $2,000 to cover the deficiency in his account.The general journal entry to record the final distribution would be:

A) Debit Masters,Capital $15,000;debit Hardy,Capital $15,000;credit Cash $30,000.
B) Debit Masters,Capital $14,000;debit Hardy,Capital $14,000;credit Cash $28,000.
C) Debit Masters,Capital $15,000;debit Hardy,Capital $15,000;credit Rowen,Capital $2,000;credit Cash $28,000.
D) Debit Cash $28,000;debit Rowen,Capital $2,000;credit Masters,Capital $15,000;credit Hardy,Capital $15,000.
E) Debit Masters,Capital $9,334;debit Hardy,Capital $9,333;debit Rowen,Capital $9,333;credit Cash $28,000.