Liquidating PartnershipsDeficiency Prior to liquidating their partnership, Short and Russo had capital accounts of $24,000 and $91,000, respectively. The partnership assets were sold for $41,000. The partnership had no liabilities. Short and Russo share income and losses equally. Required: a. Determine the amount of Short's deficiency. $ b. Determine the amount distributed to Russo, assuming Short is unable to satisfy the deficiency. $