Sandhill, Jennings, and Blair share profits and losses is 2:3:5, respectively. The balance sheet is: SANDHILL, JENNINGS, AND BLAIR PARTNERSHIP Balance Sheet December 31, 2020 Liabilities and Owners' Equity Assets Cash $ 48700 Liabilities $148000 Noncash assets 279000 Sandhill, Capital 59600 Jennings, Capital 89600 Blair, Capital 30500 Total $327700 Total $327700 If the partnership is liquidated by selling the noncash assets for $373000, and creditors are paid in full, what is the total amount of cash that Sandhill will receive in the distribution of cash to partners? $115400 $78400 $18800 $77500