Harding, Jones, and Sandy, a Partnership, Is in the Process

Harding, Jones, and Sandy, a partnership, is in the process of liquidating.The partners have the following capital account balances; $24,000, $24,000, and ($9,000) respectively.The partners share all profits and losses 16%, 48%, and 36%, respectively.Sandy has indicated that the ($9,000) deficit will be covered with a forthcoming contribution.The remaining partners have requested an immediate distribution of $20,000 in cash that is available.How should this cash be distributed?

A) Harding $5,000; Jones $15,000.
B) Harding $17,000; Jones $3,000.
C) Harding $11,154; Jones $8,846.
D) Harding $14,297; Jones $5,703.
E) Harding $12,500; Jones $7,500.