PBA Co. is undergoing liquidation. Information before the start of liquidation process is as follows: Cash 10,000 accounts receivable 80,000 receivable from P 10,000 Inventory 180,000 Equipment 320,000 Total assets 600,000 Accounts payable 80,000 Payable to be B 20,000 P, Capital (50%) 250,000 B, Capital (30%) 150,000 A, Capital (20%) 100,000 Total liabilities and equity 600,000

The total cash distributed to the partners after the first and second sales of non cash assets were 12,000 and 30,000 respectively. How much cash did B received in the second cash distribution.