Hugo, Candice, and John are partners in an office cleaning service, trading as SaniHygiene, and they share profits and losses in the ratio 1:3:2 respectively. They have decided to liquidate the partnership and have agreed to accept the most favourable offers received for the assets of the partnership. They planned to liquidate the partnership simultaneously on 31 May 2023. Before the liquidation entries were made, an extract of the trial balance of the partnership was as follows: On 31 May 2023 the following transactions regarding the liquidation took place: Equipment was sold to Mr Abiza, an independent third party, for R145 000. Land and buildings were sold for R105 000 All outstanding amounts relating to creditors was settled, a settlement discount of 5 cents on every Rand owed was received. Inventory was sold for R55 000. The liquidation cost relating to the above amounted to R12 000. All debtors settled their balances in full. Which one of the following alternatives represents the correct amount t