Mack, Harris, and Huss are dissolving their partnership. Their partnership agreement allocates income and losses equally among the partners. The current period\'s ending capital account balances are Mack, $15,800, Harris, $15,800, Huss, $(2,800). After all the assets are sold and liabilities are paid, but before any contributions to cover any deficiencies, there is $28,800 in cash to be distributed. Huss pays $2,800 to cover the deficiency in his account. The general journal entry to record the final distribution would be: Solution Account title & Explaination Debit Credit Cash 2800 Huss 2800 (being Huss pays $2,800 to cover the deficiency ) Mack 15800 Harris 15800 Cash 31600 (Being Final Distribution of Cash .