The Mac-Don-Ald Partnership is being liquidated. All liabilities have been paid and the remaining assets are being realized gradually. The equity of the partners is as follows: MAC: Capital - ₱33,000, Loans Payable -₱7,000, P&L Ratio - 2; DON: Capital - ₱42,000, P&L Ratio - 3; ALD: Capital - ₱95,000, Loans Receivable -₱15,000, P&L Ratio - 5. The second cash payment to any partner/s under program of priorities shall be made thus: *

a. To Mac –₱4,000 and Ald –₱10,000

b. To Mac –₱4,000

c. To Mac – ₱6,000

d. To Ald – ₱10,000