The Keaton,Lewis,and Meador Partnership Had the Following Balance Sheet Just

The Keaton,Lewis,and Meador partnership had the following balance sheet just before entering liquidation:
Keaton,Lewis,and Meador share profits and losses in a ratio of 2:4:4.Noncash assets were sold for $180,000.Liquidation expenses were $10,000.
Assume that Keaton was personally insolvent with assets of $8,000 and liabilities of $60,000.Lewis and Meador were both solvent and able to cover deficits in their capital accounts,if any.What amount of cash could Keaton's personal creditors have expected to receive from partnership assets?

A) $30,000.
B) $0.
C) $52,000
D) $26,000
E) $34,000