Knowledge Check 01 R Patel, D. Arno, and S. Adams have operated their partnership for several years, sharing income and loss equally. The partners decide to liquidate. Immediately prior to the final distribution of cash, the account balances are: Cash, $21,000, R. Patel, Capital, $12.000, D. Arno, Capital, $23,000, and S. Adams, Capital, $(14,000). Assume that Adams cannot pay any capital deficiency owed to the partnership. In the final distribution of cash, Patel and Arno will each receive ITEMS Item 1 R Patel Item 22 D. Amo