The Cheers partnership is in the process of liquidation. On October 1, 2019, the ledger shows account balances as follows for the partnership:

Cash	$60,000		Liabilities	$80,000
Other Assets	150,000		Sam, Capital (50%)	80,000
			Cliff, Capital (30%)	30,000
			Norm, Capital (20%)	20,000
Total	$210,000		Total	$210,000

In October, the other assets were sold for $50,000 and the creditors were paid. No further collections on the other assets are expected. The partners, Sam, Cliff, and Norm share profits and losses in the ratio of 5:3:2, respectively. Upon liquidation of the partnership at the end of October, how much cash will Sam receive?

	A.	$80,000
	B.	$10,000
	C.	$30,000
	D.	$0