A and B started a partnership some years ago and managed to operate profitably for several years. Recently, however, they lost a substantial legal suit and unexpected losses were incurred on accounts receivable and inventories. As a result, they decided to liquidate. they sold all assets and only P18,000.00 was available to pay liabilities, which amounted to 33,000.00. Their capital account before liquidation and their P/L ratio are shown below:

Capital Account BalancesProfits Sharing ratioA23,000.0060%B13,500.0040%A is personally insolvent after paying the unpaid creditors,but B has personal assets in excess of 100,000.00. In the settlement of partners how much cash should A receive?

A. 1700

B. 7000

C. 0

D. 7100