A local partnership is considering possible liquidation because one of the partners (Bell) is insolvent. Capital balances at the current time are as follows. Profits and losses are divided on a 4:3:2:1 basis, respectively.

Bell, capital . . . . . . . . . . . . . . . . . $50,000

Hardy, capital . . . . . . . . . . . . . . . . 56,000

Dennard, capital . . . . . . . . . . . . . 14,000

Suddath, capital . . . . . . . . . . . . . . 80,000

Bell’s creditors have filed a $21,000 claim against the partnership’s assets. The partnership currently holds assets reported at $300,000 and liabilities of $100,000. If the assets can be sold for $190,000, what is the minimum amount that Bell’s creditors would receive?

a. –0–

b. $2,000.

c. $2,800.

d. $6,000.