Liquidating PartnershipsPrior to liquidating their partnership, Fowler and Dunn had capital accounts of $48,000 and $81,000, respectively. Prior to liquidation, the partnership had no cash assets other than what was realized from the sale of assets. These partnership assets were sold for $114,000. The partnership had $5,000 of liabilities. Fowler and Dunn share income and losses equally.Determine the amount received by Dunn as a final distribution from liquidation of the partnership.
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