Garner vs Murray Rule - Partnerships
 

I was going through Partnership topics in Frankwood book and came across Garner vs Murray rule, where if a partner is unable to pay his loss at time of partnership dissolution, the other partners have to bear his loss in the ratio of 'last agreed capitals' drawn up in the B/sheet at the end of their last accounting period.
In theory I can get this, but numerically, its a bit difficult to grasp the technicalities. Can someone describe an easy way out?

P.s. I wanted to know if this is applicable in pakistan or are we going to be potentially tested for this? This rule is not applicable in Scotland.