The following condensed balance sheet is presented for the partnership of Black and White who share profits and losses in the ratio of 6:4, respectively:: Cash $45,000 Accounts payable $120,000 Noncash assets 625,000 Black, capital 348,000 White, loan 30,000 White, capital 232,000 Total assets 700,000 Total liabilities and equity $700,000 Black and White decide to liquidate the partnership. To be fair to all partners, if all noncash assets are sold for $400,000, what amount of the available cash should be distributed to White? A. $82,000 B. $112,000 C. $142,000 D. $172,000