A Partnership Is Liquidating Assume Fleet Contributes the Capital Deficiency

Multiple Choice

A partnership is liquidating.The partners share profits and losses equally.After liquidating the assets and paying the liabilities,the partners' capital accounts are as follows: $$\begin{array} { | l | l | } \hline \text { Partner } & \text { Capital Balance } \\\hline \text { Blau, Capital } & \$ 41,000 \text { Credit } \\\hline \text { Finch, Capital } & \$ 27,000 \text { Credit } \\\hline \text { Fleet, Capital } & \$ 11,000 \text { Debit } \\\hline\end{array}$$ Assume Fleet contributes the capital deficiency.How much cash is available to distribute to the partners?

A) $41,000
B) $57,000
C) $68,000
D) $79,000