When Jim gave notice to Pete and John of dissolution of their entertainment partnership business, the capital accounts were as follows: Jim: $30,000

Pete: $50,000

John: $20,000 The partnership assets were liquidated to $30,000. Outstanding liabilities to third parties totaled $39,000. Jim, Pete and John will each respectively receive:

a. $27,000; $45,000; $18,000.

b. $28,500; $41,250; $16,000.

c. 20,000; $30,000; $50,000.

d. $30,000; $50,000; $20,000.

e. $27,000; $47,000; $17,000.