eBook * Show Me How Liquidating Partnerships--Deficiency Prior to liquidating their partnership, Short and Russo had capital accounts of $15,000 and $65,000, respectively. The partnership assets were sold for $32,000. The partnership had no liabilities. Short and Russo share Income and losses equally, Required: a. Determine the amount of Short's deficiency b. Determine the amount distributed to Russo, assuming that short is unable to satisfy the deficiency