the partnership of Nouf (20%), Haya (40%), and Nora (40%) decide to liquidate their business. The ledger shows the following: Cash $140,000 Account Payable 60,000 Account receivable 60,000 Loan from Frank 20,000 Inventories 85,000 Nouf capital 75,000 Plant assets-net 200,000 Haya capital 200,000 Loan to Nour 25,000 Nora capital 155,000 Total 510,000 Total 510,000 Assume that: - the partnership does not sell the inventories and Plant assets-net. - does not collect the account receivable. - Contingency fund = $5000. Which partner may have deficit and how much the deficit? Haya ($80000) .a Nouf-($20000) .b Nora- ($15000) None of the above .d