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C is corrent because the final cash distribution is not based on the profit (loss) ratio, but instead is based upon the balance in each partner’s capital account.
A is incorrect because the two key steps in preparing a statement of partnership liquidation include determining the available cash and determining which partners are to receive the payment of that cash.
B is incorrect because the final cash distribution is not based on the profit (loss) ratio.
D is incorrect because the two key steps in preparing a statement of partnership liquidation include determining the available cash and determining which partners are to receive the payment of that cash.