The Balance Sheet of Ryan and Peter Firm as on December

The balance sheet of Ryan and Peter firm as on December 31, 2014, is given below. $$\begin{array} { | l | r | l | r | } \hline { \text { Assets } } & &{ \text { Liabilities } } & \\\hline \text { Cash } & \$ 15,000 & \text { Accounts Payable } & \$ 15,000 \\\hline \text { Accounts Receivable } & 12,000 & \text { Other liabilities } & 25,000 \\\hline \text { Furniture } & 25,000 & \text { Partner's Equity } & \\\hline \text { Equipment } & 40,000 & \text { Ryan, Capital } & 30,000 \\\hline \text { Other assets } & \underline { 8,000 } & \text { Peter, Capital } & \underline { 30,000 } \\\hline \text { Total assets } & \$ 100,000 & \text { Total liabilities and partner's equity } & \$ 100,000 \\\hline\end{array}$$ Ryan and Peter share profits in the ratio 3:2. They have decided to liquidate the partnership with immediate effect. The accounts payable were settled at $12,000 due to the poor financial condition of the partnership firm. As a result, Ryan's capital account will be credited by:

A) $7,200.
B) $9,000.
C) $1,800.
D) $3,000.