Carney, Pierce, Menton, and Hoelin are partners who share profits and losses on a 4:3:2:1 basis, respectively. They are beginning to liquidate the business. At the start of this process, capital bal¬ ances are as follows:

Carney, capital. $60,000 Pierce, capital. 27,000 LO6 Menton, capital. 43,000 Hoehn, capital. 20,000 Which of the following statements is true?

a. The first available $2,000 will go to Hoehn.

b. Carney will be the last partner to receive any available cash.

c. The first available $3,000 will go to Menton.

d. Carney will collect a portion of any available cash before Hoehn receives money.