The following two independent cases deal with a partnership and/or partners that are insolvent.

Assuming that the partners share profits and losses equally, prepare a response to each of the following independent questions:
1. Given Case A, if all of the assets were sold for $165,000, how much of personal assets could Partner B contribute toward their capital balance?
2. Given Case A, if all of the assets were sold for $126,000, how much could Partner C contribute toward the remaining partnership liabilities, assuming the unsatisfied partnership creditors first seek recovery against Partner A?
3. Given Case B, if all of the assets were sold for $135,000 and all partners with deficit capital balances contributed personal assets toward those deficits, how much, if anything, would Partner A have to contribute toward unsatisfied partnership creditors?
4. Given the same facts as item (3) above, what amount could Partner A's unsatisfied personal creditors receive from A's interest in the partnership?

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AssetsLiabilities Partner A ParherB Partner $180,000 $150,000 Case A Partnership.... Partnership capital balances Personal assets Personal liabilities.... $34,000 $(15,000 11,000 60,000 60,000 32,000 40,000 80,000 24,000 Case B Partnership Partnership capital balances Personal assets Personal liabilities. $180,000 $150,000 $34,000 $(15,000 11,000 60,000 45,000 32,000 72,000 60,000 36,000