The balance sheet of Morgan and Rockwell was as follows immediately prior to the partnership's liquidation: cash, $20,600; other assets, $142,200; liabilities, $32,800; Morgan, capital, $56,500; Rockwell, capital, $73,500. 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 Oa. $20,600 Ob. $56,500 Oc. $13,733 d. $45,300