Liquidating Partnerships$$Deficiency

Prior to liquidating their partnership, Short and Haines had capital accounts of $$10,000$ and $$42,000,$ respectively. The partnership assets were sold for $$20,000.$ The partnership had no liabilities. Short and Haines share income and losses equally.

Required:

a$.$ Determine the amount of Short's deficiency.

$fill in the blank $1$

b$.$ Determine the amount distributed to Haines, assuming that Short is unable to satisfy the deficiency.