A partnership has liquidated all assets but still reports the following account balances for its partners: Beck, loan $ 7,000 Cisneros, capital (40%) 4,200 Beck, capital (20%) (13,400 ) (deficit) Sadak, capital (10%) (9,400 ) (deficit) Emerson, capital (20%) 17,000 Page, capital (10%) (7,400 ) (deficit) The partners split profits and losses as follows: Cisneros, 40 percent; Beck, 20 percent; Sadak, 10 percent; Emerson, 20 percent; and Page 10