The following balance sheet is for the partnership of Able, Bayer, and Cain which shares profits and losses in the ratio of 4:4:2, respectively. Assets Cash Other assets Liabilities and Capital Liabilities Able, Capital Bayer, Capital Cain, Capital $ 20,000 180,000 $200,000 $50,000 37,000 65,000 48,000 $200,000 The original partnership was dissolved when its assets, liabilities, and capital were as shown on the above balance sheet and liquidated by selling assets in installments. The first sale of noncash assets having a book value of $90,000 realized $50,000, and all cash available after settlement with creditors was distributed. How much cash should the respective partners receive (to the nearest dollar)? a. Able $8,000; Bayer $8,000; Cain $4,000. b. Able $6,667; Bayer $6,667; Cain $6,666. c. Able $0; Bayer $13,333; Cain $6,667. d. Able $0; Bayer $3,000; Cain $17,000.