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Teri, Doug, and Brian are partners with capital balances of $33,400, $28,300, and $57,700, respectively. They share income and losses in the ratio of 3:2:1.

Teri, Doug, and Brian are partners with capital balances of $33,400, $28,300, and $57,700, respectively. They share income and losses in the ratio of 3:2:1. Revenue accounts for the period total $267,900. Expense accounts for the period total $300,000. 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. $28,300 b. $17,600 c. $32,100 d. $50,500

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