Prior to liquidating their partnership, Underwood and Morrison had capital accounts of

$$10,000$ and $$36,000,$ respectively. The partnership assets were sold for $$18,000.$ The

partnership had no liabilities. Underwood and Morrison share income and losses

equally.

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

$

$x$

b$.$ Determine the amount distributed to Morrison, assuming that Underwood is unable

to satisfy the deficiency.

$