The Partnership of Stan, Kenney, and Cartman Has Been Dissolved

The partnership of Stan, Kenney, and Cartman has been dissolved and is in the process of liquidation.On July 1, 2014, just before the second cash distribution, the assets and equities of the partnership along with residual profit sharing ratios were as follows: $\begin{array}{c}\begin{array}{lll}\text {Assets}\\\text {Cash}&\$80,000\\\text {Receivables-net }&20,000\\\text {Inventories}&60,000\\\text {Equipment-net}&40,000\\\text {Total assets}&\$200,000\end{array}\begin{array}{lll}\text {Liabilities and Equity}\\\text {Liabilities}&\$60,000\\\text {Stan, Capital 50\%}&40,000\\\text {Kenney, Capital \( 30 \% \)}&70,000\\\text {Cartman, Capital \( 20 \% \)}&30,000\\\text {Total Lia \& Equity}&\$200,000\end{array}\end{array}$
Assume that the available cash is distributed immediately, except for a $10,000 contingency fund that is withheld pending complete liquidation of the partnership.How much cash should be paid to each of the partners? $\begin{array} { r r r r } &\quad \text { Stan } & \quad\text { Kenney } & \text { Cartman } \\\end{array}$
A) $\begin{array} { r r r r } & \$ 35,000 & \$ 21,000 &\quad \$ 14,000 \\\end{array}$
B) $\begin{array} { r r r r } & \$ 5,000 &\quad \$ 3,000 &\quad \$ 4,000 \\\end{array}$
C) $\begin{array} { r r r r } & \$ 0 &\quad\quad\quad \$ 10,000 &\quad \$ 0 \\\end{array}$
D) $\begin{array} { r r r r } & \$ 0 &\quad\quad\quad \$ 6,000 &\quad \$ 4,000\end{array}$