Part A The Simon, Haynes, and Jackson partnership presently reports the following accounts. Jackson is personally insolvent and can contribute only an additional $3,000 to the partnership. Simon is also insolvent and has no available funds. Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 30,000 Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22,000 Haynes, loan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000 Simon, capital (40%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,000 Haynes, capital (20%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (6,000) Jackson, capital (40%) . . . . . . . . . . . . . . . . . . . . . . . . . . . . (12,000) Part B Hough, Luck, and Cummings operate a local accounting firm as a partnership. After working together for several years, they have decided to liquidate the partnership