The Adam, Badr, and Celine partnership began the process of liquidation with the following balance sheet: Cash $17,000 Liabilities $160,000 Noncash assets 443,000 Adam capital 80,000 Badr capital 90,000 Celine capital 130,000 Adam, Badr, and Celine share profits and losses in a ratio of 3:3:4. Liquidation expenses are expected to be $12,000. If the noncash assets were sold for $143,000, which partner(s) would have had to contribute assets to the partnership to cover a deficit in his or her capital account? A. Adam, Badr and Celine B. Adam and Badr C. Badr D. Adam