Liquidating Partnerships-Deficiency Prior to liquidating their partnership, Jolly and Haines had capital accounts of $28,000 and $100,000, respectively. The partnership assets were sold for $46,000. The partnership had no liabilities. Jolly and Haines share income and losses equally. Required: a. Determine the amount of Jolly's deficiency. b. Determine the amount distributed to Haines, assuming Jolly is unable to satisfy the deficiency