R, S and T are partners in a firm that has been dissolved. On the date of dissolution the assets were as follows: Cash $5,900 Non cash Assets $109,900 The liabilities amounted to $26,800 The partners" capital account balances were: R$14,600 S$27,900 T $46,500 The non cash assets were sold for $27,400 and the liabilities were paid off. All partners were solvent and any deficiencies were paid in cash. What was the final cash payment made to S? a. $2,450 b. $3,000 C. $3,150 D. $0