The balance sheet of Morgan and Rockwell was as follows immediately prior to the partnership's liquidation: cash, $23,400; other assets, $146,400; liabilities, $37,400; Morgan, capital, $63,000; Rockwell, capital, $69,400. The other assets were sold for $128,700. 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.$51,200 b.$63,000 c.$15,600 d.$23,400