Amer and Samer, partners of Amer & Samer LLP, who share net income and losses in a 3:2 ratio, respectively, decided to liquidate the partnership. A portion of the noncash assets had been realized, but assets with a carrying amount of $21,000 were yet to be realized. All liabilities had been paid, and cash of $10,000 was available for distribution to partners. The partners capital account credit balances were $20,000 for Amer and $11,000 for Samer. the amount of cash (totaling $10,000) to be distributed to each partner would be:

a.

$4,000 for Amer and $6,000 for Samer.

b.

$6,000 for Amer and $4,000 for Samer.

c.

$2,600 for Amer and $7,400 for Samer.

d.

$7,400 for Amer and $2,600 for Samer.