Liquidating Partnerships-Deficiency Prior to liquidating their partnership, Underwood and Russo had capital accounts of $15,000 and $62,000, respectively. The partnership assets were sold for $29,000. 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 Underwood is unable to satisfy the deficiency.