Olga contributed $10,000 in exchange for a 50% capital interest in OP Partnership. Piotr also contributed $10,000 in exchange for a 50% capital interest in OP Partnership. The partnership agreement states that profits will be allocated 75% to Piotr and 25% to Olga and losses will be allocated 25% to Piotr and 75% to Olga. During the first year, OP Partnership had a loss of $15,000. If OP Partnership were to liquidate after the end of the first year when it has total assets of $5,000, which of the following is/are accurate? Select all that apply.
A. The partnership would split any remaining assets equally among the two partners, with each partner receiving 50% of the assets ($2,500)
B. Piotr would receive 75% of the remaining $5,000 ($3,750)
C. Even though the partnership only has total assets of $5,000, Piotr would need to receive $6,250 upon liquidation of the partnership
D. Olga would receive 25% of the remaining $5,000 ($1,250)
E. Olga would need to contribute $1,250 to the partnership