Following is the statement of financial position of ABC Partnership before realization of assets on July 1, 2020 O Cash 10,000 Liabilities 28,000 Accounts Receivable 50,000 A, Capital 45,000 Inventory 30,000 B, Capital 27,000 Equipment 60,000 C, Capital 50,000 Total 150,000 Total 150,000 The partners share income 30:30:40 respectively. On July 2, the partnership liquidated. 50% of the receivables are collected and that inventory is sold for 15,000. Equipment is sold for 40,000. How much is to be distributed to B