Calculator Liquidating Partnerships-Deficiency Prior to liquidating their partnership, Callie and Bain had capital accounts of $24,000 and $94,000, respectively. The partnership assets were sold for $48,000. The partnership had no liabilities. Callie and Bain share Income and losses equally. Required: a. Determine the amount of Callie's deficiency. b. Determine the amount distributed to Bain, assuming Callie is unable to satisfy the deficiency