Regarding distribution of assets upon winding up a partnership, what is paid first?

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When a partnership winds up, the debts owed to outside creditors (i.e. those who are not partners in the partnership) are the first priority to be paid from the partnership's assets. This is because the partnership is legally separate from its partners, and the outside creditors have no recourse to the personal assets of the individual partners. Once these outside debts are paid, any remaining assets can be used to pay the partnership's other debts and obligations, including returning any capital contributions made by the partners. Only after all debts and obligations have been paid can any remaining profits be distributed among the partners.

Regarding Distribution of Assets Upon Winding Up a Partnership, What