Prior to liquidating their partnership, Joily and Haines had capital accounts of $24,000 and $82,000, respectively. The partnership assets were sold for $38,000. The partnership had no liabilities. Jolly and Haines share income and losses equally. Required: a. Determine the amount of Jolly's deficiency. b. Determine the amount distributed to Haines, assuming that Jolly is unable to satisfy the deficiency.