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A partnership has the following account balances: Cash, $79,000; Other Assets, $585,000; Liabilities, $249,000, Nixon (50% of profits and losses), $195,000, Cleveland (30%), $135,000, Pierce

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A partnership has the following account balances: Cash, $79,000; Other Assets, $585,000; Liabilities, $249,000, Nixon (50% of profits and losses), $195,000, Cleveland (30%), $135,000, Pierce (20%), $85,000 The company liquidates, and $18,000 becomes available to the partners. Who gets the $18,000? (Do not round intermediate calculations.) Nixon Cleveland Pierce Safe payments

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