E Print item Liquidating Partnerships-Deficiency Prior to liquidating their partnership, Short and Reynell had capital accounts of $26,000 and $106,000, respectively. The partnership assets were sold for $54,000. The partnership had no liabilities. Short and Reynell share income and losses equally. Required: a. Determine the amount of Short's deficiency, b. Determine the amount distributed to Reynell, assuming Short is unable to satisfy the deficiency Check My Work 2 more Check My Works remaining Previous All Woved Emain Save and Sune Anwent for Grading