Distribution of Cash Upon$$LiquidationHewitt 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 $$46,000.$a$.$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 $"0".$