Liquidating Partnerships-Capital Deficiency Hilliard, Downey, and Petrov are partners sharing income 3:2:1. After the firm's loss from liquidation is distributed, the capital account balances were Hilliard, $54,000 Dr.; Downey, $192,000 Cr.; and Petrov, $140,000 Cr. If Hilliard is personally bankrupt and unable to pay any of the $54,000, what will be the amount of cash received by Downey and Petrov upon liquidation? If an amount is zero, enter 0. Use the minus sign to indicate any deficiencies. Allocate the $54,000 deficiency to the partners based on their income sharing agreement. Think back to the accounting equation and the concept of normal balances. What is on the other side of the equation for this liquidating company to balance with the sum of the remaining partners' capital balances