in a 2.1 ratio, respectively. The partners" capital account balances prior to liquidation are as follows: e partners in Kallen, Lubner and Marsh, L.L.P. share net income and losses 5 alem26,000 Lubner Marsh .. 18,000 . 11,000 The partnership has no remaining liabilities. If Marsh received S6,000 in the first cash distribution, how much cash did Kallen and Lubner receive? (Hint: A cash distribution program would be helpful for this problem)