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Partners C, S, and B have capital account balances of $59200 each. The profit and loss ratio is 5:2:3 respectively. In the process of liquidating

Partners C, S, and B have capital account balances of $59200 each. The profit and loss ratio is 5:2:3 respectively. In the process of liquidating the partnership, noncash assets with a carrying amount of $50700 are sold for $20600. The balance of Partner S's Capital account after the sale is

$21070.

$53180.

$65220.

$44150.

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