Shrek, donkey, and fiona are partners in sdf and share profits and losses in the ratio of 5: 3: 2, respectively. the partnership has cash of $10,000 and noncash assets of $90,000 when they decide to liquidate. liabilities at the time of liquidation are $40,000, including a note payable to fiona of $5,000. the partner capital accounts are shrek $40,000, donkey $ 15,000 and fiona $5,000. the non-cash assets of the partnership were sold for $26,000. the liabilities other than the note payable to fiona are paid. fiona is personally insolvent. shrek and donkey are not insolvent. under the circumstances: