The following balance sheet summary, together with residual profit sharing ratios, was developed on April 1, 2011, when the Doc, Fae, and Hal partnership began its liquidation:

Cash	$140,000	Liabilities	$ 60,000
Accounts receivable	60,000	Loan from Fae	20,000
Inventories	85,000	Doc capital (20%)	75,000
Plant assetsnet	200,000	Fae capital (40%)	200,000
Loan to Doc	25,000	Hal capital (40%)	155,000
	$510,000		$510,000

If available cash except for a $5,000 contingency fund is distributed immediately, Doc, Fae, and Hal, respectively, should receive:

a. $0, $60,000, and $15,000

b. $11,000, $22,000, and $22,000

c. $0, $70,000, and $5,000

d. $0, $27,500, and $27,500

DO NOT COPY FROM CHEGG, OR I HAVE TO REPORT.