Prior to liquidating their partnership, Callie and Haines had capital accounts of $15,000 and $55,000, respectively. The partnership assets were sold for $26,000. The partnership had no liabilities. Callie and Haines share income and losses equally.

a. Determine the amount of Callie's deficiency. $________

b. Determine the amount distributed to Haines, assuming Callie is unable to satisfy the deficiency. $________