The Keaton, Lewis, and Meador partnership had the following balance sheet just before entering liquidation:

Cash	$	100,000		Liabilities	$	40,000
Noncash assets		210,000		Keaton, Capital		90,000
				Lewis, Capital		60,000
				Meador, Capital		120,000
Total	$	310,000		Total	$	310,000

Keaton, Lewis, and Meador share profits and losses in a ratio of 2:4:4.

Assuming noncash assets were sold for $60,000, how much will each partner receive in the liquidation?

	Keaton			Lewis			Meador
A)	$	40,000		$	26,667		$	53,333
B)	$	24,000		$	48,000		$	48,000
C)	$	56,667		$	0		$	53,333
D)	$	0		$	0		$	120,000
E)	$	36,000		$	12,000		$	72,000