D$,$ R$,$ N$,$ and J were partners who shared profits and losses on a $4$:$2$:$2$:$2$ basis, respectively. They were beginning to liquidate their business. At the start of the process, Capital account balances were as follows:

D$,$ capital$$72,000$R$,$ capital$32,000$N$,$ capital$56,000$J$,$ capital$24,000$

Which one of the following statements is true for a predistribution plan?

Group of answer choices

The first available $$16,000$ would go to N$.$

The first available $$20,000$ would go to N$.$

The first available $$4,000$ would go to J$.$

The first available $$8,000$ would go to J$.$