A partner withdraws from a partnership by selling her interest to another person who currently is not associated with the firm. As a results of this transaction, the capital account balance of the other partners in the partnership

a. will remain the same.

b. may increase, decrease, or remain the same.

c. will increase.

d. will decrease

X, Y, and Z are partners, sharing income 1:2:3. After selling all of the assets for cash, dividing losses on realization, and paying liabilities, the balances in the capital accounts are as follows: X, $58,708 Cr.; Y, $30,756 Dr.; and Z, $43,814 Cr. How much cash is available for distribution to the partners?

Select the correct answer.

$30,756

$133,278

$71,766

$102,522