40) A partnership is liquidating. The partners share profits and losses equally. After liquidating the assets and paying the liabilities, cash of $77,000 remains and the partners' capital accounts are as follows: Partner Capital Balance Blaine, Capital $43,000 Credit Farmer, Capital $20,000 Credit Fleet, Capital $14,000 Credit Fleet will receive cash of: A) $26,667 B) $14,000 C) $25,667 D) $77,000