Distribution of Cash Upon Liquidation

Pryor and Lester are partners, sharing gains and losses equally. They decide to terminate their partnership. Prior to realization, their capital balances are $36,000 and $24,000, respectively. After all noncash assets are sold and all liabilities are paid, there is a cash balance of $45,000.

c. How should the cash be divided between Pryor and Lester? If an amount is zero, enter "0".

Lester and Pryor
Distribution of Cash
	Pryor	Lester
Capital balances before realization	$	$
Division of gain or loss on realization
Balances	$	$
Cash distributed to partners
Final balances	$	$