13. Partnership dissolution Which of the following is not true with respect to the dissolution of a partnership? a. The assets of the partnership must be converted to cash used to pay the obligations to creditors, including partners who are creditors, and any remaining cash must be distributed to the partners in accordance with the profit-sharing ratio. b. If a partner's Capital Account becomes negative as a result of the sales of assets, the partner is relieved of all liability with respect to the partnership c. If a partner's Capital Account becomes negative as a result of the sales of assets, the partner must make a cash contribution to the partnership in an amount sufficient to bring the Capital Account to a zero balance d. Profits (losses) that result from the liquidation of the partnership assets must be credited (charged) to the partners' Capital Accounts