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A partnership is liquidating. The partners share profits and losses equally. After liquidating the assets and paying the liabilities, the partners' capital accounts are as

A partnership is liquidating. The partners share profits and losses equally. After liquidating the assets and paying the liabilities, the partners' capital accounts are as follows: Partner Capital Balance Blaine, Capital $43,000 Credit Farmer, Capital $20,000 Credit Fleet, Capital $14,000 Debit Assume Fleet does not contribute the capital deficiency. How much cash is available to distribute to the partners? A) $43,000 B) $49,000 C) $63,000 D) $77,000

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