NYS partnership with 2 partners- one is a NY resident and one is

a NJ resident

Partnership filed a PTE NY extension for 2021 with a payment of $20,000-

($10,000 to be allocated for each partner)

How is the PTE credit shown on their respective K-1's?

What is the entry for recording the payment on the Partnership books?

Credit Cash     Debit ?

Thank you for any advise in advance