25) The partnership of Stan, Kenney, and Cartman has been dissolved and is in the process of liquidation. On July 1, 2017, just before the second cash distribution, the assets and equities of the partnership along with residual profit sharing ratios were as follows: Assets Cash Receivables-net Inventories Equipment-net Total Assets Liabilities and Equity $ 80,000 Liabilities 20,000 Stan, Capital 50% 60,000 Kenney, Capital 30% 40,000 Cartman, Capital 20% $200,000 Total Lia & Equities $ 60,000 40,000 70,000 30,000 $200,000 Assume that the available cash is distributed immediately, except for a $10,000 contingency fund that is withheld pending complete liquidation of the partnership. How much cash should be paid to each of the partners? a) Stan, $35,000; Kenney, $21,000; Cartman, $14,000 b) Stan, $5,000; Kenney, $3,000; Cartman, $4,000 c) Stan, $0; Kenney, $10,000; Cartman, $0 d) Stan, $0; Kenney, $6,000; Cartman, $4,000