The partnership creditors should seek recovery of their claims

a. From the partnership, including additional contributions from F and S.

b. From the personal assets of either F or A.

c. From the personal assets of either S or B.

d. From the personal assets of any of the partners for all or some of their claims.

F, A, S, and B are partners sharing profits and losses equally. The insolvent partnership is to be liquidated. The status of the partnership and each partner is as follows:

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Partnership Personal Assets Capital Balance (exclusive of partnership interest) F $ (15,000) A (10,000) S 20,000 B 30,000 Total $ 25,000* $100,000 30,000 80,000 1,000 Personal Liabilities (exclusive of partnership interest). $40,000 60,000 5,000 28,000