X, Y and Z are partners dividing profit and loss of the partnership in the agreed ratio of 20:30:50, respectively. The following are the ledger balances at the start of the liquidation:

Cash 50,000

Accounts Payable 120,000

Non-cash 670,000

Loans payable - Y 10,000

Loans receivable - X 30,000

Loans Payable - Z 20,000

Total 750,000

X, Capital 150,000

Y, Capital 200,000

Z, Capital 250,000

Total 750,000

1. Using the cash priority distribution, if X received 9,000, how much cash did Y receive?

a. 13,500

b. 30,000

c. 43,500

d. 48,000

2. Using the cash priority distribution, if Y received 45,000, how much cash did X receive?

a. 8,500

b. 9,000

c. 9,500

d. 10,000