Following is a series of independent cases.

Required:

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 $$23,000$ to the partnership.

$\backslash$table$[[$Cash$,$$$144,000$