Jane, Castle, and Sean are dissolving their partnership. Their partnership agreement allocates each partner an equal share of all income and losses. The current period's ending capital account balances are Jane, $114,000; Castle, $102,000; and Sean, $(36,000). After all assets are sold and liabilities are paid, there is $180,000 in cash to be distributed. Sean is unable to pay the deficiency. The journal entry to record the distribution should be: