Liquidating Partnerships-Deficiency Prior to liquidating their partnership, Callie and Reynell had capital accounts of $24,000 and $97,000, respectively. The partnership assets were sold for $47,000. The partnership had no liabilities. Callie and Reynell share income and losses equally. Required: a. Determine the amount of Callie's deficiency. b. Determine the amount distributed to Reynell, assuming Callie is unable to satisfy the deficiency