The Following Balance Sheet Is for the Partnership of Able,Bayer,and

The following balance sheet is for the partnership of Able,Bayer,and Cain which shares profits and losses in the ratio of 4:4:2,respectively.

The original partnership was dissolved when its assets,liabilities,and capital were as shown on the above balance sheet and liquidated by selling assets in installments.The first sale of noncash assets having a book value of $90,000 realized $50,000,and all cash available after settlement with creditors was distributed.How much cash should the respective partners receive (to the nearest dollar) ?

A) Able $0; Bayer $3,000; Cain $17,000.
B) Able $8,000; Bayer $8,000; Cain $4,000.
C) Able $6,667; Bayer $6,667; Cain $6,666.
D) Able $0; Bayer $13,333; Cain $6,667.