The Balance Sheet of Rogers, Dennis & Berry LLP Prior

The balance sheet of Rogers, Dennis & Berry LLP prior to liquidation included the following:
$$\begin{array} { | l | r | } \hline \text { Cash } & \$ 40,000 \\\hline \text { Noncash assets } & 80,000 \\\hline \text { Liabilities } & 20,000 \\\hline \text { Loan Payable to Rogers } & 10,000 \\\hline \text { Rogers, Capital } & 35,000 \\\hline \text { Dennis, Capital } & 30,000 \\\hline \text { Berry, Capital } & 25,000 \\\hline\end{array}$$ The three partners shared net income and losses in a 5:3:2 ratio, respectively. Noncash assets were sold for $60,000. Creditors were paid in full, partners were paid $35,000, and the balance of cash was retained pending future developments.
Record the journal entry for the sale of the noncash assets.