Prior to liquidating their partnership, Pepper and Reynell had capital accounts of $25,000 and $87,000, respectively. The partnership assets were sold for $40,000. The partnership had no liabilities. Pepper and Reynell share income and losses equally

a. Determine the amount of Pepper's deficiency. $fill in the blank 1

b. Determine the amount distributed to Reynell, assuming Pepper is unable to satisfy the deficiency. $fill in the blank 2