Note that the equal division of the $100 loss on the sale of the business reduced the capital account of Jon Tare to zero; therefore, Tate received nothing when the cash was distributed to the partners.

• 需注意,出售企业的损失100美元在合伙人之间平均分摊,使塔特的资本账户减为零,因此,在分配现金时,塔特一无所获。