Under the UPA,which of the Following Is in First Place

Under the UPA,which of the following is in first place for payment when liquidated assets of a partnership are distributed?

A) Payment of refunds or loans to partners for loans made to the firm.
B) Payment to partners of the capital they invested.
C) Payment of profits distributed to partners on the basis of the partnership agreement.
D) Payment to creditors of the partnership.
E) Payment of bills of lading.