The balance sheet of Morgan and Rockwell was as follows immediately prior to the partnership's liquidation: cash, $23,300; other assets, $141,900; liabilities, $40,600; Morgan, capital, $57,300; Rockwell, capital, $67,300. The other assets were sold for $123,300. Morgan and Rockwell share profits and losses in a 2:1 ratio. As a final cash distribution from the liquidation, Morgan will receiv cash totaling Oa. $44,900 Ob. $15,533 Oc. $23,300 Od. $57,300