The balance sheet of Morgan and Rockwell was as follows immediately prior to the partnership's being liquidated: cash. $20,000; other assets. $160,000; liabilities. $40,000: Morgan capital, $60,000: Rockwell capital. $80,000. The other assets were sold for $139,000. 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 Select one: a. $46,000 b. $49.500 c. $51,000 d. $60,000 I