The Balance Sheet of Ryan and Peter Firm as at 30

The balance sheet of Ryan and Peter firm as at 30 June 2017 is given below. $\begin{array}{|c|l|l|l|}\hline{\text { Assets }} & &{\text { Liabilities }} & \\\hline \text { Cash } & \$ 64,201 & \text { Accounts payable } & \$ 13,000 \\\hline \text { Accounts receivable } & 11,000 & \text { Other liabilities } & 73,201 \\\hline \text { Furmiture } & 28,000 &{\text { Partners' equity }} & \\\hline \text { Equipment } & 40,000 & \text { Ryan, capital } & 32,000 \\\hline \text { Other assets } & \mathbf{7 0 0 0} & \text { Peter, capital } & 32,000 \\\hline \text { Total assets } & \$ 150,201 & \text { Total liabilities and partner's' equity } & \$ 150,201 \\\hline\end{array}$ Ryan and Peter share profits in the ratio 3:2.They have decided to liquidate the partnership with immediate effect.The furniture and the equipment were sold at a cumulative loss of $6000.The accounts receivable were duly received in cash and the other assets were written off as worthless.The accounts payable and other liabilities were paid off at book value.The firm's accountant distributed the remaining cash between Ryan and Peter equally.However,Peter initiated a legal case claiming that his share was greater than Ryan's.How much should Peter have received?

A) $30,200
B) $24,200
C) $25,500
D) $26,800