3. On December 31, 2000, the Bill &Ted Partnership had the following assets, liabilities, and partners equity Assets S175,000 Liabilities $45,000 Bill's Capital S55,000 Ted's Capital $75,000 When the partners agreed to liquidate the business, the assets were sold for S125,000 and the liabilities were paid. Bill and Ted share profits and losses in a ratio of 2:3, respectively. What is the final cash distribution to each partner after liquidation