Hardin, Sutton, and Williams, HSW, have operated a local business as a partnership for several years. All profits and losses have been allocated in a 6:3:1 ratio, respectively. Recently, the partnership has decided to liquidate its assets. The following balance sheet has been produced: Cash: Noncash assets: $10,000 227,000 Liabilities: $86,000 Hardin, Capital: $84,000 Sutton, Capital: $45,000 Williams, Capital: $22,000 Total Assets: $237,000 Total Liab/Capit. $237,000 During the liquidation process, the following transactions take place: - Liquidation expenses of $12,000 have to be paid. No further expenses are expected. - Any deficit capital balances are deemed to be uncollectible (insolvent). How much is the total amount that is considered to be the payment to external creditors before any partner can get any money back during liquidation? Select one: a. $86,000 b. $12,000 c. $98.000 d. None of the above