Prior to liquidating their partnership, Callie and Russo had capital accounts of $19,000 and $73,000, respectively. The partnership assets were sold for $36,000. The partnership had no liabilities. Callie and Russo share income and losses equally. Required: a. Determine the amount of Callie's deficiency. $ b. Determine the amount distributed to Russo, assuming Callie is unable to satisfy the deficiency. $