33.	The partners' drawings accounts are
	A)	reported on the income statement.
	B)	reported on the balance sheet.
	C)	closed to Income Summary.
	D)	closed to the partners' capital accounts.

34.	In the liquidation process, if a capital account shows a deficiency
	A)	the partner with a deficiency has an obligation to the partnership for the amount of the deficiency.
	B)	it may be written off to a "Loss" account.
	C)	it is disregarded until after the partnership books are closed.
	D)	it can be written off to a "Gain" account.

35.	In the liquidation of a partnership, any partner who has a capital deficiency
	A)	has a personal debt to the partnership for the amount of the deficiency.
	B)	is automatically terminated as a partner.
	C)	will receive a cash distribution only on the basis of his or her profit-sharing ratio.
	D)	is not obligated to make up the capital deficiency.