Liquidating Partnerships-Deficiency Prior to liquidating their partnership, Pepper and Russo had capital accounts of $13,000 and $54,000, respectively. The partnership assets were sold for $27,000. The partnership had no liabilities. Pepper and Russo share income and losses equally. Required: a. Determine the amount of Pepper's deficiency. $ b. Determine the amount distributed to Russo, assuming Pepper is unable to satisfy the deficiency