Prior to liquidating their partnership, Callie and Reynell had capital accounts of $10,000 and $38,000, respectively. The partnership assets were sold for $20,000. The partnership had no liabilities. Callie and Reynell share income and losses equally. a. Determine the amount of Callie's deficiency. $ b. Determine the amount distributed to Reynell, assuming Callie is unable to satisfy the deficiency. $