Allen, Branden & Caylin are in the process of liquidating their partnership. They have the following capital balances and profit and loss percentages:

	Capital Balance		Profit/Loss %
Allen	5,000	debit	20%
Branden	18,000	credit	50%
Caylin	6,000	credit	30%

The partnership balance sheet shows cash of $5,000, non-cash assets of $14,000, and no liabilities. Assuming no liquidation expenses, what safe payment could be made?

a.	$5,000 split between Branden & Caylin by a ratio of 5/8 and 3/8, respectively.
b.	$5,000 to Branden only
c.	$1,000 to Allen, $2,500 to Branden, and $1,500 to Caylin
d.	$18,000 to Branden only Show computations.