Liquidating Partnerships-Deficiency Prior to liquidating their partnership, Underwood and Russo had capital accounts of $30,000 and $114,000, respectively. The partnership assets were sold for $56,000, The partnership had no liabilities. Underwood and Russo share income and losses equally. Required: a. Determine the amount of Underwood's deficiency b. Determine the amount distributed to Russo, assuming that Underwood is unable to satisfy the deficiency