The Abrams, Bartle, and Creighton partnership began the process of liquidation with the following balance sheet: Cash $16,000 Liabilities $150,000 Non Cash items 434,000 Abrams, Capital 80,000 Bartle, Capital 90,000 Creighton, Capital 130,000 Total $450,000 Total: $450,000 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 noncash assets were sold for $134,000, Which partner(s) would have had to contribute assets to the partnership to cover a deficit in his or her capital account? a) Abrams b) Bartle c) Creighton d) Abrams and Creighton e) Abrams and Bartle