Hewitt and Patel are partners, sharing gains and losses equally. They decide to terminate their partnership. Prior to realization, their capital balances are $28,000 and $18,000, respectively. After all noncash assets are sold and all liabilities are paid, there is a cash balance of $35,000.

a. What is the amount of a gain or loss on realization?

b. How should the gain or loss be divided between Hewitt and Patel?

c. How should the cash be divided between Hewitt and Patel?