The balance sheet of Ryan and Peter's partnership as of December 31, 2024, is given below. Assets Cash Accounts Receivable Furniture Equipment Other assets Total assets $15,000 Liabilities Accounts Payable 12,000 Other liabilities 25,000 Partners' Equity 31,000 Ryan, Capital 8,000 $91,000 Peter, Capital Total liabilities and partners' equity $15,000 25,000 26,000 25,000 $91,000 Ryan and Peter share profits in the ratio 3:2. They have decided to liquidate the partnership. After completing all the liquidation procedures (assuming all assets and liabilities were liquidated at book value), the business is left with $51,000 cash. As a result, Ryan will receive OA. $26,000 B. $31,000 C. $51,000 D. $25,000