eBook Show Me How Predm Liquidating Partnerships-Deficiency Prior to liquidating their partnership, Heller and Warren had capital accounts of $128,000 and $67,000, respectively. The partnership as were sold for $49,008. The parte ha no liabilities. Heller and Warren share income and losses equally Required: a. Determine the amount of Warren's deficiency b. Determine the amount datributed to Heller assuming that Warren is unable to satisfy the deficiency