Teri, Doug, and Brian are partners with capital balances of $36,100, $25,300, and $51,000, respectively. They share income and losses in the ratio of 3:2:1. Revenue accounts for the period total $311,700. Expense accounts for the period total $345,000. The revenue and expense accounts are closed to the capital accounts. Doug withdraws from the partnership. How much cash does he receive upon withdrawal?

a.$25,300 b.$48,567 c.$33,300 d.$14,200