Everett, Miguel, and Ramona are partners, sharing income 1:2:3. After selling all of the assets for cash, dividing losses on realization, and paying liabilities, the balances in the capital accounts are as follows: Everett, $56,200 Cr.; Miguel, $47,300 Dr., and Ramona, $34,300 Cr. How much cash is available for distribution to the partners? a. $8,900 b. 543,200 c. $137,800 d. $90,500