Following is a series of independent cases. In each situation, indicate the cash distribution to be made to partners at the end of the liquidation process. Unless otherwise stated, assume that all solvent partners will reimburse the partnership for their deficit capital balances.

Part A

The Buarque, Monte, and Vinicius partnership reports the following accounts. Vinicius is personally insolvent and can contribute only an additional $22,000 to the partnership.

Cash	$	143,000
Liabilities		48,000
Monte, loan		46,000
Buarque, capital (50% of profits and losses)		24,000
Monte, capital (25%)		53,000
Vinicius, capital (25%)		(28,000	) (deficit)

Part B

Drawdy, Langston, and Pearl operate a local accounting firm as a partnership. After working together for several years, they have decided to liquidate the partnerships property. The partners have prepared the following balance sheet:

Cash	$	33,000		Liabilities	$	41,500
Drawdy, loan		18,000		Langston, loan		26,000
Noncash assets		176,000		Drawdy, capital (40%)		78,000
				Langston, capital (30%)		63,000
				Pearl, capital (30%)		18,500
Total assets	$	227,000		Total liabilities and capital	$	227,000

The firm sells the noncash assets for $133,000; it will use $28,000 of this amount to pay liquidation expenses. All three of these partners are personally insolvent.

Indicate the cash distribution to be made to partners at the end of the liquidation process. Unless otherwise stated, assume that all solvent partners will reimburse the partnership for their deficit capital balances.

	Buarque, Capital	Monte, Loan and Capital	Vinicius, Capital
Beginning balances
Contribution by Vinicius
Capital balances
Elimination of Vinicius's deficit
Final distribution

Indicate the cash distribution to be made to partners at the end of the liquidation process. Unless otherwise stated, assume that all solvent partners will reimburse the partnership for their deficit capital balances. (Do not round intermediate calculations. Round the final answer to nearest dollar amounts.)

	Drawdy, Loan and Capital	Langston, Loan and Capital	Pearl, Capital
Beginning balances
Loss on disposal
Liquidation expenses
Capital balances
Allocation of Pearl's deficit
Final distribution