5. The following balance sheet is for the partnership of Able, Bayer, and Cain which shares profits and losses in the ratio of 4:4:2, respectively. Assets Cash $ 20,000 Other assets 180,000 $200,000 Liabilities and Capital Liabilities $ 50,000 Able, Capital 37,000 Bayer, Capital 65,000 Cain, Capital 48,000 $200,000 The original partnership was dissolved when its assets, liabilities, and capital were as shown on the above balance sheet and liquidated by selling assets in installments. The first sale of noncash assets having a book value of $90,000 realized $50,000, and all cash available after settlement with creditors was distributed. How much cash should the respective partners receive (to the nearest dollar)? a. Able $8,000; Bayer $8,000; Cain $4,000. b. Able $6,667; Bayer $6,667; Cain $6,666. c. Able $0; Bayer $13,333; Cain $6,667. d. Able $0; Bayer $3,000; Cain $17,000