Knowledge Check $01$

R$.$Patel, D$.$ Arno, and S$.$ Adams have operated their partnership for several years, sharing income and loss equally. The partners decide to$-$liquidate. Immediately prior to the final distribution of cash, the account balances are: Cash, $$21,000$; R$.$ Patel, Capital, $$12,000$; D$.$ Arno, Capital, $$23,000$; and S$.$ Adams, Capital, $$(14,000).$

Assume that Adams cannot pay any capital deficiency owed to the partnership. In the final distribution of cash, Patel and Arno will each receive:

$\backslash$table$[[$Partners$,$Final distribution of cash$],[$R$.$ Patel,$],[$D$.$ Arno,$]]$