The balance sheet of Morgan and Rockwell was as follows immediately prior to the partnership's liquidation: cash, $24,300; other assets, $145,800; Babilities, $38,000; Morgen, capital, $63,700; Rockwell, capital, $68,400. The other assets were sold for $132,900. 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 Qa. $24.300 Ob. $16.200 Oc. $55.100 Od. $63,700