The Abrams, Bartle and Creighton partnership began the process of liquidation with the following balance sheet: Abrams, Bartle and Creighton share profits and losses in a ratio of 3:2:5. Liquidation expenses are expected to be $12,000. If the non-cash assets were sold for $234,000, what amount of the loss would have been allocated to Bartle? A. $43,200 B. $46,800 C. $40,000 D. $42,400 E. $43,100