Liquidating Partnerships-Deficiency liquidating their partnership, Callie and Russo had capital accounts of $17,000 and $62,000, Prior to respectively. The partnership assets were sold for $31,000. The partnership had no liabilities. Callie and Russo share income and losses equally. Required: a Determine the amount of Callie's deficiency. b Determine the amount distributed to Russo, assuming Callie is unable to satisfy the deficiency. (Ctrl)