Liquidating Partnerships-Deficiency Prior to liquidating their partnership, Callie and Haines had capital accounts of $30,000 and $112,000, respectively. The partnership assets were sold for $52,000. The partnership had no liabilities. Callie and Haines share income and losses equally. Required: a. Determine the amount of Callie's deficiency. b. Determine the amount distributed to Haines, assuming Callie is unable to satisfy the deficiency