Distribution of Cash Upon Liquidation David Oliver and Umar Ansari, with capital balances of $64,000 and $86,000, respectively, decide to liquidate their partnership. After selling the noncash assets and paying the liabilities, there is $188,000 of cash remaining. If the partners share income and losses equally, how should the cash be distributed? If an amount is zero, enter in "0". Oliver and Ansari Distribution of Cash Capital balances before realization Oliver 64,000 Ansari Total 86,000 130,000 Division of gain on realization Capital balances after realization Cash distributed to partners 38,000 X 4,000 X Final balances Feedback Check My Work Start with the capital balance before realization. Then adjust for gains and losses (allocated to both partners) to determine the ending capital balances