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

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 of $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