12) Roscoe is insolvent and still owes $60,000 to his personal creditors. The personal creditors now attempt to collect from the partnership, where Roscoe has been a partner. Roscoe has a capital account balance of $15,000. His partner Jordan has a capital account balance of $25,000. The partnership has cash of $200,000 and liabilities of $160,000. How much does Roscoe's personal creditors have a right to recover from the partnership? 13) RST partnership begins the liquidation process with the following balance sheet and profit and loss percentages Liquidation expenses are estimated at $50,000. Assume any deficit balance in a partner's capital account will not be repaid. What is the safe payment that can be made to partner T