Harriet, Mickey, and Zack decide to liquidate their partnership. All assets are sold, and the liabilities are paid. Following these transactions, the capital balances and profit and loss percentages are as follows: Harriet, $25,400 and 30%; Mickey, ($4,300) and 40%; Zack, $46,200 and 30%. Mickey is unable to contribute any assets to reduce the deficit. How much cash will Harriet receive as a result of the partnership liquidation?

a. $25,400
b. $24,110
c. $21,100
d. $23,250

The answer is d. $23,250

Explanation:

Harriet and Zack  share the  loss equally

Harriet will pay = $25,400 + ($4,300)/ 2 = $23,250

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explanation: