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 $30,000 and $20,000, respectively. After all noncash assets are sold and all liabilities are paid, there is a cash balance of $38,000. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet 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? 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