Prior to liquidating their partnership, Pepper and Haines had capital accounts of $18,000 and $65,000, respectively. The partnership assets were sold for $33,000. The partnership had no liabilities. Pepper and Haines share income and losses equally.

Required:

a. Determine the amount of Pepper's deficiency. $

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