L$,$ M$,$ and N are in the process of liquidating their partnership. Since it may take several months to convert the other assets into cash, the partners agree to distribute all available cash immediately, except for $$12,000$ which is set aside for contingent expenses. The balance sheet and residual profit and loss sharing percentages are as follows:Cash $500,000$ Accounts payable $25,000$Other assets $225,000$ L$,$ capital $(20\%)168,000$ M$,$ capital $(30\%)270,000$ N$,$ capital $(50\%)262,000$ Using a safe payment schedule, how much cash should L receive in the first distribution?Select one:a$.0$b$.120,600$c$.143,500$d$.198,900$