2. Kelly, Layman, Miller and Nott are partners with capital balances of $15,450, $20,550, $16,500, and $13,500, respectively. Miller also holds a partnership note for $3,000. Net income and loss are shared 3:2:4:1. After the assets are sold and creditors are paid, the partnership has $18,000 in cash. Assume that no partner can make any payment into the partnership. Determine how the partnership cash should be allocated. | M, Loan | K, Capital | L, Capital | M, Capital | N, Capital