Liquidating PartnershipsDeficiency Prior to liquidating their partnership, Short and Haines had capital accounts of $25,000 and $87,000, respectively. The partnership assets were sold for $40,000. The partnership had no liabilities. Short and Haines share income and losses equally. a. Determine the amount of Short's deficiency. $ b. Determine the amount distributed to Haines, assuming Short is unable to satisfy the deficiency. $