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 $20,000 to the partnership Cash Liabilities Monte, loan Buarque, capital (50% of profits Monte, capital (25%) vinicius , capital (25%) $141,000 46,000 42,000 28,000 51,000 and losses) (26,000) (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 partnership's property. The partners have prepared the following balance sheet: 31,000 Liabilities 16,000 172,000 Drawdy, capital (40%) 40,500 24,000 76,000 61,000 17,500 $219,000 Cash Drawdy, loan Noncash assets Langston, loan Langston, capital (30%) Pearl, capital (30%) Totalassets $219,000 Total liabilities and capital