A local dental partnership has been liquidated and the final capital balances are as follows:

Atkinson, capital (40% of all profits and losses) $ 68,000

Kaporale, capital (30%) 28,000

Dennsmore, capital (20%) (50,000 )

Rasputin, capital (10%) (46,000 )

If Rasputin contributes additional cash of $26,000 to the partnership, what should happen to it? (Do not round intermediate calculations.)

	ATKINSON	KAPORALE	DENNSMORE	RASPUTIN
CASH DISTRIBUTION