11 Apple, Banana and Pear partnership began the liquidation process with the following balance sheet (profit and loss sharing percentages are in parenthesis): $30,000 Liabilities $150,000 Apple Capital $100,000(30%) Banana Capital $ 60,000 (20%) Pear Capital $120,000 (50%) Cash Noncash Assets $400,000 A If the noncash assets are sold for $250,000 what amount of the loss will be allocated to Apple? B If the noncash assets are sold for only $100,000 which partner(s) capital accounts will be in a deficit balance and require a contribution of assets to the partnership