A partnership is liquidating their business. The partner's have shared any profits and losses equally. After selling all non-cash assets, allocating all profits or losses, and paying any liabilities, the partnership has the following Balance Sheet. The partners have shared profits and losses equally.

Cash 32,000 Douglas, Capital 20,000 Grayson, Capital 12,000

32,000

How much cash would be given to Douglas in the final distribution of cash?