Partners Grace, Paul, and Trisha share profits and losses equally. On December 31, Grace, Paul, and Trisha had capital balances of 30,000, 50,000, and 20,000, respectively. On the same date, they decided to dissolve and liquidate. Non-cash assets amounting to 18,000 were sold for 12,000. The loss on realization of non-cash assets and share of Grace on the said loss amounted to

A. 18,000 and 6,000, respectively

B. 12,000 and 2,000, respectively

C. 6,000 and 2,000, respectively

D. 6,000 and 4,000, respectively

Please show your computation.