A partnership has gone through liquidation and now reports the following account balances:

Cash. $16,000 Loan fromJones. 3,000 LO6 Wayman, capital. (2,000) (deficit)

Jones, capital.(5,000) (deficit)

Fuller,capital. 13,000 Rogers, capital. 7,000 Profits and losses are allocated on the following basis: Wayman, 30 percent; Jones, 20 percent: Fuller, 30 percent; and Rogers, 20 percent. Which of the following events should occur now?

a. Jones should receive $3,000 cash because of the loan balance.

b. Fuller should receive $ 11,800 and Rogers $4,200.

c. Fuller should receive $10,600 and Rogers $5,400.

d. Jones should receive $3,000, Fuller $8,800, and Rogers $4,200.