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38. Assume that a partnership had assets with a book value of $240,000 and a market value of $195,000, outside liabilities of $70,000, loans payable to partner Able of $20,000, and capital balances for partners Able, Baker, and Chapman of $70,000, $30,000, and $50,000. If all outside creditors and loans to partners had been paid, how would the balance of the assets be distributed assuming that Chapman had already received assets with a value of $30,000 assuming profits and losses are allocated equally? A. Each of the partners would receive $25,000. B. Each of the partners would receive $40,000. C. Able: $70,000, Baker: $30,000, Chapman: $20,000 D. Able: $55,000, Baker: $15,000, Chapman: $5,000