Liquidating Partnerships-Deficiency Prior to liquidating their partnership, Underwood and Bain had capital accounts of $23,000 and $86,000, respectively. The partnership assets were sold for $43,000. The partnership had no liabilities. Underwood and Bain share income and losses equally. Required: a. Determine the amount of Underwood's deficiency. b. Determine the amount distributed to Bain, assuming Underwood is unable to satisfy the deficiency