Consider the following financial statements for bank of a and compute the following ratios. balance sheet ($ millions) assets liabilities & equity cash 850 deposits 6,475 securities 2,950 other borrowing 1,770 loans 4,500 equity 1,030 other 975 total 9,275 total 9,275 income statement interest income on loans 425 interest income on securities 295 interest expense 246 non-interest income 78 non-interest expense 112 provision for loan loss 35 taxes 115 net income 290

On december 31, 2016, the decarreau, andrew, and bui partnership had the following fiscal year-end balance sheet: cash $10,000accounts receivable $20,000inventory $25,000plant assets - net $30,000loan to decarreau $18,000total assets $103,000accounts payable $14,000loan from bui $15,000decarreaua, capital (20%) $32,000andrew, capital (10%) $23,000bui, capital (70%) $19,000total liab./equity $103,000the percentages shown are the residual profit and loss sharing ratios. the partners dissolved the partnership on january 1, 2017, and began the liquidation process. during july the following events occurred: * receivables of $18,000 were collected.* all inventory was sold for $15,000.*all available cash was distributed on january 31, except for$8,000 that was set aside for contingent expenses.the book value of the partnership equity (i.e., total equity of the partners) on december 31, 2016 isa. $58,000b. $71,000c. $66,000d. $81,000