The partners share income equally journalize the final


After liquidating noncash assets and paying creditors, account balances in the Heartley Co. are Cash ....... $19,000

A Capital (Cr.) .. $8,000
L Capital (Cr.) ... $7,000
And 
F Capital (Cr.) .. $4,000

The partners share income equally. Journalize the final distribution of cash to the partners.

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Accounting Basics: The partners share income equally journalize the final
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