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David Oliver and Umar Ansari, with capital balances of $58,000 and $78,000, respectively, decide to liquidate their partnership. After selling the noncash assets and paying

David Oliver and Umar Ansari, with capital balances of $58,000 and $78,000, respectively, decide to liquidate their partnership. After selling the noncash assets and paying the liabilities, there is $170,000 of cash remaining. If the partners share income and losses equally, how should the cash be distributed?

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