The Balance Sheet of Ryan and Peter Firm as on December

The balance sheet of Ryan and Peter firm as on December 31, 2014, is given below. Ryan and Peter share profits in the ratio 3:2. They have decided to liquidate the partnership with immediate effect. After completing all the liquidation procedures, the business is left with $34,000 cash. As a result, Ryan will receive:

A) $17,000.
B) $20,400.
C) $13,600.
D) $30,000.