The Partnership of Peter, Paul, and Mary Share Profits and Losses

The partnership of Peter, Paul, and Mary share profits and losses in the ratio of 4:4:2, respectively.The partners voted to dissolve the partnership when its assets, liabilities, and capital were as follows: $\begin{array}{lr}\text { Assets }\\\text { Cash } & \$ 250,000 \\\text { Other assets } & 1,000,000 \\& \$ 1,250,000\\\\\text { Liabilities and Capital }\\\text { Liabilities } & \$ 200,000 \\\text { Peter, Capital } & 300,000 \\\text { Paul, Capital } & 350,000 \\\text { Mary, Capital } & 400,000 \\& \$ 1,250,000\end{array}$ The partnership will be liquidated over a prolonged period of time.As cash is available, it will be distributed to the partners.The first sale of noncash assets having a book value of $600,000 realized $475,000.How much cash should be distributed to each partner after this sale?

A) Peter, $90,000; Paul, $140,000; Mary, $295,000
B) Peter, $210,000; Paul, $290,000; Mary, $145,000
C) Peter, $290,000; Paul, $210,000; Mary, $105,000
D) Peter, $150,000; Paul, $175,000; Mary, $200,000