Big, Mighty, and Ducks shared profits and losses for their BMD Partnership in a ratio of 3:5:2. When they decided to liquidate, the balance sheet was as follows: Assets Plant assets (net) $390,000 Total Assets $390,000 Liabilities and Capital Accounts payable $ 180,000 Big, Capital 60,000 70,000 w Mighty, Capital Ducks, Capital Total liabilities and Equity 80,000 $390,000 Big, Mighty, and Ducks agreed to distribute available cash back to partners during the liquidation process. Who is the first partner expected to get paid while the partnership is being liquidated? A. Ducks, because Ducks is the least vulnerable. B. Ducks, because Ducks is the most vulnerable. C. Mighty, because Mighty is the most vulnerable. D. Mighty, because Mighty is the least vulnerable