EE 12-5 p 603 PE 12-5B Liquidating partnerships Show Me How OBJ.4 Prior to liquidating their partnership, Manning and Adamo had capital accounts of $240,000 and $150,000 respectively. Prior to liquidation, the partnership had no cash assets other than what was realized from the sale of assets. These partnership assets were sold for $-410,000. The partnership had $80,000 of liabilities. Manning and Adamo share income and losses equally. Determine the amount received by Manning as a final distribution from liquidation of the partnership