Liquidation, doctrine of right of offset. The following information relates to Pfarr and Williams, who are partners in a business being liquidated:

	Pfarr	Williams
Partnership balances:
Loan payable - Williams		$5,000
Capital balance (deficit)	$20,000	(14,000)
Personal assets(Including partnership loan payable)	30,000	22,000
Personal liabilities	15,000	21,000
Profit and loss percentage	70%	30%

1. After applying the right-of-offset doctrine, indicate how each partner's personal assets would be distributed, assuming the Uniform Partnership Act is applicable.