The Balance Sheet of Ryan and Peter's Partnership as of December

The balance sheet of Ryan and Peter's partnership as of December 31,2018,is given below. $$\begin{array} { | l | r | l | r | } \hline { \text { Assets } } & & { \text { Liabilities } } & \\\hline \text { Cash } & \$ 15,000& \text { Accounts Payable } & \$ 20,000 \\\hline \text { Accounts Receivable } & 12,000& \text { Other liabilities } & 25,000 \\\hline \text { Furniture } & 25,000& \text { Partners' Equity } & \\\hline \text { Equipment } & 40,000 &\text { Ryan, Capital } &30,000\\\hline \text { Other assets } & \underline { 13,000 } &\text { Peter, Capital } & \underline { 30,000 } \\\hline \text { Total assets } & \$ 105,000 & \text { Total liabilities and partners' equity } &\$ 105,000 \\\hline \end{array}$$ Ryan and Peter share profits in the ratio 3:2.They have decided to liquidate the partnership.The accounts payable were settled at $17,000 due to the poor financial condition of the partnership firm.As a result,Ryan's capital account will be credited by ________.

A) $10,200
B) $9000
C) $1800
D) $3000