Aaron, Mary& Yogi agree to dissolve their partnership when the balance sheet reflected the below balances. Assuming no liquidation expenses, what are the safe payments that can be made to the partners on day 1?Cash$218,000Liabilities$150,000Mary cap$15,000

Other assets$ 78,000Aaron cap $70,000Yogi cap$61,000

Select one:

a.$0

b.$146000

c.$218000

d.$68000

e.$140000