Which One of the Following Statements Is Correct

Which one of the following statements is correct?

A) If a partner of a liquidating partnership is unable to pay a capital account deficit, the deficit is absorbed by the other partners in the profit and loss ratio of those partners.
B) Gains and losses from the sale of noncash assets are divided in the ratio of the partners' capital account balances absent an alternate income-sharing plan stated in the partnership agreement.
C) A loan receivable from a partner is added to the partner's capital account balance in the preparation of a cash distribution plan.
D) Partners may not receive any cash before partnership creditors receive cash when liquidating a partnership.
E) All cash payments to partners are made using their profit and loss ratio when liquidating the partnership.