The balance sheet of Morgan and Rockwell was as follows immediately prior to the partnership's liquidation: cash, $25,300; other assets, $149,700; liabilities, $45,800; Morgan, capital, $63,600; Rockwell, capital, $65,600. The other assets were sold for $125,400. 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.$25,300

b.$16,867

c.$63,600

d.$47,400