The partnership of Ramos, Rios, Safar, and Wong is being liquidated. It currently holds cash of $$21,800$ but no other assets. Liabilities amount to $$55,400.$ The capital balances are

$\backslash$table$[[$Ramos of profits and losses$),$$$26,400,],[$Rios $(208),24,000,],[$Safar $(208),(40,000)($deficit$),],[$Wong $(208),(44,000)($deficit$),]]$

Required:

a$.$ If both Safar and Wong are personally insolvent, how much money must Rios contribute to the partnership?

b$-1.$ If only Wong is personally insolvent, how much money must Safar contribute to the partnership?

b$-2.$ If only Wong is personally insolvent, how will Safar's contribution $($funds$)$ be distributed?

c$.$ If only Safar is personally insolvent, how much money should Ramos receive from the liquidation?

Note: For all requirements, do not round intermediate calculations. Round your answers to the nearest whole dollar amount.

Answer is complete but not entirely correct.

$\backslash$table$[[$a$.,$Rio's contribution,$$,66,000$