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Teri, Doug, and Brian are partners with capital balances of $36,900, $20,400, and $56,200, respectively. They share income and losses in the ratio of 3:2:1.

Teri, Doug, and Brian are partners with capital balances of $36,900, $20,400, and $56,200, respectively. They share income and losses in the ratio of 3:2:1. Revenue accounts for the period total $277,200. Expense accounts for the period total $312,000. 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.$49,433

b.$34,800

c.$8,800

d.$20,400

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