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 $14,000 to the partnership. Cash Liabilities Monte, loan Buarque, capital (50% of profits and losses) Monte, capital (25%) Vinicius, capital (25%) Part B $135,000 40,000 30,000 40,000 45,000 (20,000) (deficit) 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: Cash $ 25,000 Drawdy, loan Noncash assets 10,000 160,000 Liabilities Langston, loan Drawdy, capital (40%) Langston, capital (30%) Pearl, capital (30%) $ 39,500 16,000 70,000 55,000 14,500 Total assets $195,000 Total liabilities and capital $195,000 The firm sells the noncash assets for $125,000; it will use $20,000 of this amount to pay liquidation expenses. All three of these partners are personally insolvent.