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A partnership has the following account balances: Cash, $93,000; Other Assets, $655,000; Liabilities, $312,000; Nixon (50% of profits and losses), $205,000; Cleveland (30%), $145,000; Pierce

A partnership has the following account balances: Cash, $93,000; Other Assets, $655,000; Liabilities, $312,000; Nixon (50% of profits and losses), $205,000; Cleveland (30%), $145,000; Pierce (20%), $86,000. The company liquidates, and $19,500 becomes available to the partners. Who gets the $19,500

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