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Balance Sheet December 31, 2021 Assets Cash $ 35,000 Equipment 90,000 Accum.dep.-equipment Liabilities and Partners' Equity Liabilities $ 40,000 D, 30,000 Capital E, 25,000 Capital F. Capital 15.000 Total $ 110.000 (15,000) Total $ 110,000 If the D, E and F Partnership is liquidated by selling the equipment for $125,000, and creditors are paid in full, what is the total amount of cash that Partner D will receive in the distribution of cash to partners? Select one: O A $10,000 B. $40,000 OC $25,000 OD $39.000