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Before liquidating their partnership, Craig and Jenny had equity accounts of $66,040 and $120,470, respectively. The assets of the partnership were sold for $226,500. The

Before liquidating their partnership, Craig and Jenny had equity accounts of $66,040 and $120,470, respectively. The assets of the partnership were sold for $226,500. The partnership had $25,170 of liabilities. Craig and Jenny share the income and losses equally. 

Determine the amount Jenny received as a final distribution from the partnership's liquidation.



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