Prior to liquidating their partnership, Callie and Reynell

Prior to liquidating their partnership, Callie and Reynell had capital accounts of $10,000 and $38,000, respectively. The partnership assets were sold for $20,000. The partnership had no liabilities. Callie and Reynell share income and losses equally.

 a. Determine the amount of Callie's deficiency. 

 b. Determine the amount distributed to Reynell, assuming Callie is unable to satisfy the deficiency.