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, $53,400 Cr.; Miguel, $47,700 Dr.; and Ramona, $40,000 Cr. How much cash is available for distribution to the partners?

a.$93,400

b.$141,100

c.$5,700

d.$45,700