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 $30,000 to the partnership. Cash $ 151,000 Liabilities 56,000 Monte, loan 62,000 Buarque, capital (50% of profits and losses) 30,000 Monte, capital (25%) 39,000 Vinicius, capital (25%) (36,000 ) (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 $ 41,000 Liabilities $ 48,500 Drawdy, loan 26,000 Langston, loan 31,000 Noncash assets 192,000 Drawdy, capital (40%) 86,000 Langston, capital (30%) 71,000 Pearl, capital (30%) 22,500 Total assets $ 259,000 Total liabilities and capital $ 259,000 The firm sells the noncash assets for $141,000; it will use $36,000 of this amount to pay liquidation expenses. All three of these partners are personally insolvent. Part C 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 $ 41,000 Liabilities $ 48,500 Drawdy, loan 26,000 Langston, loan 31,000 Noncash assets 192,000 Drawdy, capital 86,000 Langston, capital 71,000 Pearl, capital 22,500 Total assets $ 259,000 Total liabilities and capital $ 259,000 The firm sells the noncash assets for $141,000; it will use $27,000 of this amount to pay liquidation expenses. All three of these partners are personally insolvent. Assume that the profits and losses are split 2:4:4 to Drawdy, Langston, and Pearl, respectively. Part D Following the liquidation of all noncash assets, the partnership of Krups, Lindau, Riedel, and Schnee has the following account balances. Krups is personally insolvent. Liabilities $ 9,000 Krups, loan 27,000 Krups, capital (30% of profits and losses) (62,000 ) deficit Lindau, capital (30%) (51,000 ) deficit Riedel, capital (20%) 36,000 Schnee, capital (20%) 41,000

ndicate 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.)

	Krups, Loan and Capital	Lindau, Capital	Riedel, Capital	Schnee, Capital
Beginning balances
Allocation of Krups's deficit balance
Capital balances	$0	$0	$0	$0
Contribution by Lindau
Final distribution	$0	$0	$0	$0