33) When a partner is unable to pay a capital deficiency: 2 points A) The deficiency is absorbed by the remaining partners and the deficient partner has a personal liability to the other partners. O B) The partnership ends. OC) The deficient partner has a personal liability to the other partners. OD) The partner must take out a loan to cover the deficiency. OE) The deficiency is absorbed by the remaining partners. 2 points 34) Pam Corporation sold 10,000 common shares at $25 per share cash. The entry to record this transaction would include: A) A debit to Common Shares for $250,000. B) A credit to Common Shares for $250,000. OC) A debit to Contributed Capital for $250,000. OD) A credit to Common Shares for $25,000 O E) A credit to Cash for $250,000