The Keller, Long, and Mason partnership had the following balance sheet just before entering liquidation:Cash$115,000Liabilities$45,000Noncash assets230,000Keller, Capital100,000Long, Capital70,000Mason, Capital130,000Total$345,000Total$345,000Keller, Long, and Mason share profits and losses in a ratio of 2:4:4. Assuming noncash assets were sold for $70,000 and liquidation expenses in the amount of $18,500 were incurred, how much will each partner receive in the liquidation?KellerLongMasonA)$14,000$28,000$28,000B)$37,000$74,000$74,000C)$63,833$0$57,667D)$0$0$121,500E)$57,833$12,000$51,667