The Balance Sheet of Ryan and Peter Firm as at 30

The balance sheet of Ryan and Peter firm as at 30 June 2017 is given below. $\begin{array}{|l|l|l|r|}\hline{\text { Assets }} &&{\text { Liabilities }} & \\\hline \text { Cash } & \$ 11,000 & \text { Accounts payable } & \$ 15,000 \\\hline \text { Accounts receivable } & 12,000 & \text { Other liabilities } & 25,000 \\\hline \text { Furniture } & 28,000 &{\text { Partners' equity }} & \\\hline \text { Equipment } & 41,000 & \text { Ryan, capital } & 30,000 \\\hline \text { Other assets } &8,000& \text { Peter, capital } & 30,000 \\\hline \text { Total assets } & \$ 100,000 & \text { Total liabilities and partners' equity } & \$ 100,000 \\\hline\end{array}$ Ryan and Peter share profits in the ratio 3:2.They have decided to liquidate the partnership with immediate effect.The furniture and the equipment were sold at a cumulative loss of $57,000.The accounts receivable were duly received in cash and the other assets were written off as worthless.The cash balance remaining to pay the liabilities is:

A) $35,000.
B) $92,000.
C) $41,000.
D) $11,000.