129. 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, $16,300, Hardy, $16,300, Rowen, $(3,300).
After all the assets are sold and liabilities are paid, but before
any contributions to cover any deficiencies, there is $29,300 in
cash to be distributed. Rowen pays $3,300 to cover the deficiency
in his account. The general journal entry to record the final
distribution would...