Please explain:

Prior to liquidating their partnership, Underwood and Haines had capital accounts of $27,000 and $107,000, respectively. The partnership assets were sold for $54,000. The partnership had no liabilities. Underwood and Haines share income and losses equally.

a. Determine the amount of Underwood's deficiency. $

b. Determine the amount distributed to Haines, assuming Underwood is unable to satisfy the deficiency.