In a partnership liquidation, if a partner with a capital deficit is personally insolvent, the remaining partners make cash contributions in accordance with the balances of partners' capital accounts ratio of original investments by partners ratio of original investments less withdrawals by partners none of the above Use the following information for questions The following balance sheet was prepared for ABC Partnership, whose partner's share net income and losses in the ratio of 3:1:1respectively: Cash 40,000 Other assets 140,000 Totals $180,000 Liabilities $ 70,000 Abe, capital 50,000 Ben, Capital 50,000 Cher, capital 10,000 $180,000 The partners liquidate the partnership. Other assets are realized for $80,000. If Cher is insolvent, how much cash will Ben receive? $37, 500 $37,000 $38,000 $50,000 How much cash must be realized from other assets in order for Cher not to have a capital deficit? $90,000 $82,000 $78,000 $70,000 It cannot be computed