f On December 31, 2010, the D&K Partnership had the following assets, liabilities, and partners' equity: Assets Liabilities + D, Capital + K, Capital $100,000 $25,000+ $40,000+ $35,000 When the partners agreed to liquidate the business, the assets were sold for $80,000 and the liabilities were paid. D and K share profits and losses in a ratio of 3:1, respectively. What is the final cash distribution to Partner D after liquidation?