A partnership has gone through liquidation and now reports the following account balances:

   

Cash	$16,000
Loan from Jones	3,000
Wayman, capital	(2,000) (deficit)
Jones, capital	(5,000) (deficit)
Fuller, capital	13,000
Rogers, capital	7,000

Profits and losses are allocated on the following basis: Wayman, 30 percent; Jones, 20 percent; Fuller, 30 percent; and Rogers, 20 percent Which of the following events should occur now?

a. Jones should receive $3,000 cash because of the loan balance

b. Fuller should receive $11,800 and Rogers $4,200

c. Fuller should receive $10,600 and Rogers $5,400

d. Jones should receive $3,000, Fuller $8,800, and Rogers $4,200