Harding, Jones, and Sandy, a partnership, is in the process of liquidating. The partners have the following capital account balances; $$ and $ respectively. The partners share all profits and losses and respectively. Sandy has indicated that the $ deficit will be covered with a forthcoming contribution. The remaining partners have requested an immediate distribution of $ in cash that is available. How should this cash be distributed?
a Harding $; Jones $
b Harding $; Jones $
c Harding $; Jones $
d Harding $; Jones $
e Harding $; Jones $
