Distribution of Cash Upon Liquidation

Hewitt and Patel are partners, sharing gains and losses equally. They decide to terminate their partnership. Prior to realization, their capital balances are $$28,000$ and $$18,000,$ respectively. After all noncash assets are sold and all liabilities are paid, there is a cash balance of $$35,000.$

a$.$ What is the amount of a gain or loss on realization?

b$.$ How should the gain or loss be divided between Hewitt and Patel?

c$.$ How should the cash be divided between Hewitt and Patel? If an amount is zero, enter $"0".$