10. In the liquidation of a partnership the balances prior to the distribution of cash to the partners are: Cash $204,000; Thatcher, Capital $112,000; Bennett, Capital $104,000; and Hays, Capital Deficiency $(12,000). The profit and loss ratio is 6:2:2, respectively. How much cash should be distributed to Bennett if Hays does not pay his capital deficiency? af $101,600 b. $101,000 c. $100,000 d. $98,000