Prior to liquidating their partnership, Callie and Reynell had capital accounts of $17,000 and $66,000, respectively. The partnership assets were sold for $33,000. The partnership had no liabilities. Callie and Reynell share income and losses equally.

Required:

a. Determine the amount of Callie's deficiency.

b. Determine the amount distributed to Reynell, assuming Callie is unable to satisfy the deficiency.