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Big, Mighty, and Ducks shared profits and losses for their BMD Partnership in a ratio of 3:5:2. When they decided to liquidate, the balance sheet was as follows: Assets Plant assets (net) $390,000 Total Assets Liabilities and Capital $390,000 $ 180,000 60,000 Accounts payable Big, Capital Mighty, Capital Ducks, Capital Total liabilities and Equity 70,000 80,000 $390,000 Big, Mighty, and Ducks agreed to distribute available cash back to partners during the liquidation process. Who is the first partner expected to get paid while the partnership is being liquidated? A. Ducks, because Ducks is the least vulnerable. B. Mighty, because Mighty is the most vulnerable. C. Ducks, because Ducks is the most vulnerable. D. Mighty, because Mighty is the least vulnerable