The balance sheet of Morgan and Rockwell was as follows immediately prior to the partnership's liquidation: cash, $21,500; other assets, $147,300; liabilities, $37,700; Morgan, capital, $60,800; Rockwell, capital, $70,300. The other assets were sold for $129,300. Morgan and Rockwell share profits and losses in a 2:1 ratio. As a final cash distribution from the liquidation, Morgan will receive cash totaling a.$48,800 b.$60,800 c.$14,333 d.$21,500.