Answer the following statements true (T) or false (F)

1. Upon liquidation, if there is a sale of assets at a loss, the loss must be allocated to the partners'; capital accounts based on their profit-and-loss-sharing ratio.
2. Capital deficiency occurs when a partner's capital account has a credit balance.
3. Capital deficiency refers to a partnership's claim against a partner.
4. Before the start of the liquidation process, the books are adjusted and closed.


1. True
2. False
3. True
4. True

Business

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Indicate whether the statement is true or false

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