The following condensed balance sheet is presented for the partnership of Alfa and Beda, who share profits and losses in the ratio of 60:40, respectively:
Cash-                       45,000
Other assets-         625,000
Beda, loan-              30,000
                            $700,000

Accounts payable- 120,000
Alfa, capital-           348,000
Beda, capital-         232,000
                             $700,000

Instead of admitting a new partner, Alfa and Beda decide to liquidate the partnership. If the other assets are sold for $500,000, what amount of the available cash should be distributed to Alfa?
A. $255,000
B. $348,000
C. $273,000
D. $327,000