The balance sheet of Morgan and Rockwell was as follows immediately prior to the partnership's liquidation: cash, $$22,100$; other assets, $$145,800$; liabilities, $$39,800$; Morgan, capital, $$59,500$; Rockwell, capital, $$68,600.$ The other assets were sold for $$135,000.$ 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$.$ $$52,300$

b$.$ $$22,100$

c$.$ $$14,733$

d$.$ $$59,500$