I need to know how it was calculated, specifically the allocation of deficit part.

4. As of January 1, 2024, the partnership of Carlin, Yearly, and Granite had the following account balances and percentages for the sharing of profits and losses: The partnership incurred losses in recent years and decided to liquidate. The liquidation expenses were expected to be $20,000. How much cash should each partner receive at this time, pursuant to a proposed schedule liquidation? Answer: To determine the amount to be distributed to partners, assuming maximum losses on liquidation: The entire $46,000 should be distributed to Carlin