Liquidating Partnerships-Deficiency Prior to liquidating their partnership, Callie and Morrison had capital accounts of $11,000 and $44,000, respectively. The partnership assets were sold for $21,000. The partnership had no liabilities. Callie and Morrison share income and losses equally. Required: a. Determine the amount of Callie's deficiency. b. Determine the amount distributed to Morrison, assuming that Callie is unable to satisfy the deficiency. $