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 Liabilities $143,000 48,000 Monte, loan 46,000 Buarque, capital (50% of profits and losses) Monte, capital (25%)) 24,000 53,000 (28,000) (deficit) Vinicius, capital (25%) 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 Cash $33,000 Liabilities $41,500 Drawdy, loan 18,000 Langston, Ioan 26,000 Noncash assets 176,000 Drawdy, capital (40%) 78,000 Langston, capital (30%) 63,000