Distnbution of Cash Upan Liquidation Hewitt and Patel are partners, sharing gains and losses equally. They decide to terminate their partnership. Prior to realczation, their capital balances are $12,000 and $3,000, respectively. Aiter all noncash assets are sold and all habifities are paid, there is a cash balance of $15,000. a. What is the amount of a gain or loss on realization? b. How should the goin or loss be divided between Hewitt and Patel? Hewitt Patel c. Haw should the cash be divided between Hewitt and Patel? If an amount is zero, enter " 0