- In settlement of the accounts of a dissolved firm subject to the agreement between the partners and section 32, the following should be done - (a) Converting the equity of the firm into cash so as not to disturb the interests of the firm, (b) First of all, the loss including loss of capital From the profit and from the capital that is not enough, and from the house of each partner that is not enough. (3) share of the capital contributed by the partners, and (4) share the profits from the remaining share of the share of the partners.