Question 1 (15 marks) Adam, Bruce and Calvin were partners, sharing profits and losses in the ratio of 6:2:2. The following is the partnership's Balance Sheet as at December 31 , 2022: The partners agreed to dissolve their partnership on December 31, 2022. On the date of dissolution, they decided to dispose all the fixed assets at $30,000. As Calvin was insolvent, her capital deficiency was borne by Adam and Bruce according to their profit and loss sharing ratio