The balance sheet of Morgan and Rockwell was as follows immediately prior to the partnership's liquidation: cash, $23,500; other assets, $147,000; liabilities, $46,300; Morgan, capital, $57,600; Rockwell, capital, $66,600. The other assets were sold for $125,100. 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.$43,000

b.$23,500

c.$57,600

d.$15,667