7. A partnership has the following balance sheet prior to liquidation (partners' profit and loss ratios are in parentheses): During liquidation, other assets are sold for $80,000, liabilities are paid in full, and $15,000 in liquidation expenses are paid. Based on the final statement of partnership liquidation, what amount of cash does each partner receive as a result of this liquidation? a. Playa, \$6,000; Bahia, \$4,500; Arco, \$4,500 b. Playa, \$10,000; Bahia, \$18,500; Arco, \$19,500 c. Playa, \$16,000; Bahia, \$23,000; Arco, \$24,000 d. Playa, \$19,200; Bahia, \$14,400; Arco, \$14,400