Prior to liquidating their partnership, Underwood and Morrison had capital accounts of $$16,000$ and $,58000,$ respectively. The partnership assets were sold for $$28,000.$ The partnership had no liabilities. Underwood and Morrison share income and losses equally.Required:a$.$ Determine the amount of Underwood's deficiency.$b$.$ Determine the amount distributed to Morrison, assuming that Underwood is unable to satisfy the deficiency.