A, B, C and D have capital balances of OMR 229,000, OMR 100,000, OMR 230000 and 50000 respectively, and their income ratios are 3:2:1:3. Non cash assets of the partnership is OMR 6090000. The partnership will sell noncash assets for OMR 420000.

If the D, is not able to pay his deficiency at the end of liquidation process the C capital will be:

Select one:

a. None of the options

b.

OMR 251000

c.

OMR 186000

d.

OOMR 196000

MR 196000

e.

OMR 209000