Following is a serles of independent cases. In each sltuation, Indicate the cash distribution to be made to partners at the end of the llquidation process. Uness otherwise stated, assume that all solvent parthers wil reimburse the parthership for their devicit capital balances. Part A The Buarque, Monte, and Viniclus partnership reports the following accounts. Viniclus is personally insolvent and can contribute only an additional $32 , 000 to the partnership. Part B Drawdy, Langston, and Pearl operate a local accounting firm as a partnership. After working together for several years, they have decided to llquidate the partnership's property. The partners have prepared the following balance sheet: The firm sells the noncash assets for $143 , 000 ; it will use $38 , 000 of this amount to pay liquidation expenses. All three of these partners are personally insolvent. Part C Drawdy, Langston, and Pearl operate a local accounting firm as a partnership. After working together for seweral years, they have decided to llquidate the partnership's property. The partners have prepared the following balance sheet: The firm sells the noncash assets for $143 , 000 ; it will use $29 , 000 of this amount to pay liquidation expenses. All three of these partners are personally insolvent. Assume that the profits and losses are split 2 : 4 : 4 to Drawdy, Langston, and Peari, respectively. Part 0 Following the liquidation of all noncash assets, the partnership of Krups, Lindau, Riedel, and Schnee has the following account balances. Krups is personally insolvent..