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. Ryan and Peter share profits in the ratio 3:2.They liquidate the partnership.The furniture and equipment
Sold at a loss of $50,000.The accounts receivable were collected in full and the other assets were written
Off as worthless.The cash balance remaining to pay the liabilities is ________.

A) $17,000
B) $94,000
C) $44,000
D) $40,000