Case 1: The other assets were sold for 140,000.

Cash Other Assets Liab Endrada, Loan

P&L Ratio
Balance before Liquidation 8,000.00 136,000.00 44,800.00 2,000.00
Realization and distibution 140,000.00 - 136,000.00
Balance after Realization 148,000.00 - 44,800.00 2,000.00
Payment of Liabilities - 44,800.00 - 44,800.00
Balance after Payment of Liabilities 103,200.00 - - 2,000.00
Payment to Partners - 103,200.00 - - - 2,000.00

Case 2: The other assets were sold for 100,000.

Cash Other Assets Liab Endrada, Loan

P&L Ratio
Balance before Liquidation 8,000.00 136,000.00 44,800.00 2,000.00
Realization and distibution 100,000.00 - 136,000.00
Balance after Realization 108,000.00 - 44,800.00 2,000.00
Payment of Liabilities - 44,800.00 - 44,800.00
Balance after Payment of Liabilities 63,200.00 - - 2,000.00
Payment to Partners - 63,200.00 - - 2,000.00

Case 3: The other assets were sold for 74,000.

Cash Other Assets Liab Endrada, Loan

P&L Ratio
Balance before Liquidation 8,000.00 136,000.00 44,800.00 2,000.00
Realization and distibution 74,000.00 - 136,000.00
Balance after Realization 82,000.00 - 44,800.00 2,000.00
Payment of Liabilities - 44,800.00 - 44,800.00
Balance after Payment of Liabilities 37,200.00 - - 2,000.00
Right of offset - 800.00
Balance after right of offset 37,200.00 - - 1,200.00
Payment to Partners - 37,200.00 - - - 1,200.00

Case 4: The other assets were sold for 68,000. Deficient partner was solvent.

Cash Other Assets Liab Endrada, Loan

P&L Ratio
Balance before Liquidation 8,000.00 136,000.00 44,800.00 2,000.00
Realization and distribution 68,000.00 - 136,000.00
Balance after Realization 76,000.00 - 44,800.00 2,000.00
Payment of Liabilities - 44,800.00 - 44,800.00
Balance after Payment of Liabilities 31,200.00 - - 2,000.00
Right of offset - 2,000.00
Balance after right of offset 31,200.00 - - -
Add'l Cash Investment of Endrada 1,200.00
Balance after add'l investment 32,400.00 - - -
Payment to Partners - 32,400.00 - - -

Case 5: The others assets were sold for 68,000. Deficient Partner was insolvent.

Cash Other Assets Liab Endrada, Loan

P&L Ratio
Balance before Liquidation 8,000.00 136,000.00 44,800.00 2,000.00
Realization and distribution 68,000.00 - 136,000.00
Balance after Realization 76,000.00 - 44,800.00 2,000.00
Payment of Liabilities - 44,800.00 - 44,800.00
Balance after Payment of Liabilities 31,200.00 - - 2,000.00
Right of offset - 2,000.00
Balance after right of offset 31,200.00 - - -
Loss to partners
Balance after loss sharing 31,200.00 - - -
Payment to Partners - 31,200.00 - - -

Case 6: The other assets were sold for 68,000. Distribution of available cash is before and after eliminating capital deficiency.

Cash Other Assets Liab Endrada, Loan

P&L Ratio
Balance before Liquidation 8,000.00 136,000.00 44,800.00 2,000.00
Realization and distribution 68,000.00 - 136,000.00
Balance after Realization 76,000.00 - 44,800.00 2,000.00
Payment of Liabilities - 44,800.00 - 44,800.00
Balance after Payment of Liabilities 31,200.00 - - 2,000.00
Right of offset - 2,000.00
Balance after right of offset 31,200.00 - - -
Payment to Partners - 31,200.00 - - -
Balances 31,200.00 - - -
Add'l investment of Endrada 1,200.00
Balance after add'l investment 32,400.00 - - -
Payment to Partners - 32,400.00 - - -
 Elina, Loan Encina, Capital Endrada, Capital Elina, Capital
2 2 1
3,200.00 38,000.00 24,000.00 32,000.00
1,600.00 1,600.00 800.00
3,200.00 39,600.00 25,600.00 32,800.00

3,200.00 39,600.00 25,600.00 32,800.00

- 3,200.00 - 39,600.00 - 25,600.00 - 32,800.00

Elina, Loan Encina, Capital Endrada, Capital Elina, Capital

2 2 1
3,200.00 38,000.00 24,000.00 32,000.00
- 14,400.00 - 14,400.00 - 7,200.00
3,200.00 23,600.00 9,600.00 24,800.00

3,200.00 23,600.00 9,600.00 24,800.00

- 3,200.00 - 23,600.00 - 9,600.00 - 24,800.00

Elina, Loan Encina, Capital Endrada, Capital Elina, Capital

2 2 1
3,200.00 38,000.00 24,000.00 32,000.00
- 24,800.00 - 24,800.00 - 12,400.00
3,200.00 13,200.00 - 800.00 19,600.00

3,200.00 13,200.00 - 800.00 19,600.00

800.00
3,200.00 13,200.00 - 19,600.00
- 3,200.00 - 13,200.00 - - 19,600.00

Elina, Loan Encina, Capital Endrada, Capital Elina, Capital

2 2 1
3,200.00 38,000.00 24,000.00 32,000.00
- 27,200.00 - 27,200.00 - 13,600.00
 3,200.00 10,800.00 - 3,200.00 18,400.00

3,200.00 10,800.00 - 3,200.00 18,400.00

2,000.00
3,200.00 10,800.00 - 1,200.00 18,400.00
1,200.00
3,200.00 10,800.00 - 18,400.00
- 3,200.00 - 10,800.00 - - 18,400.00

Elina, Loan Encina, Capital Endrada, Capital Elina, Capital

2 2 1
3,200.00 38,000.00 24,000.00 32,000.00
- 27,200.00 - 27,200.00 - 13,600.00
3,200.00 10,800.00 - 3,200.00 18,400.00

3,200.00 10,800.00 - 3,200.00 18,400.00

2,000.00
3,200.00 10,800.00 - 1,200.00 18,400.00
- 800.00 1,200.00 - 400.00
3,200.00 10,000.00 - 18,000.00
- 3,200.00 - 10,000.00 - - 18,000.00

minating capital deficiency.

Elina, Loan Encina, Capital Endrada, Capital Elina, Capital

2 2 1
3,200.00 38,000.00 24,000.00 32,000.00
- 27,200.00 - 27,200.00 - 13,600.00
3,200.00 10,800.00 - 3,200.00 18,400.00

3,200.00 10,800.00 - 3,200.00 18,400.00

2,000.00
3,200.00 10,800.00 - 1,200.00 18,400.00
- 3,200.00 - 10,000.00 - 18,000.00
800.00 - 1,200.00 400.00
1,200.00
- 800.00 - 400.00
- - 800.00 - - 400.00