13. T, L and R are partners who share income and loss in a 1:4:5 ratio. The partners decide to liquidate the partnership. Immediately before liquidation the partnership balance sheet shows total non-cash assets $126,000, total liabilities $78,000; T, Capital, $2,500; R, Capital $14,000; and L. Capital, $31,500. The cash proceeds from selling the assets were $50,000. Calculate the loss from selling the asset and allocate the loss to the partners. Determine the amount each partner should contribute to the partnership to cover any remaining capital deficiency