Liquidating Partinerships Prior to liquidating their partnership, Todd and lrooks had capital accounts of $22,000 and $39,000, respectively. Prior to liouldation, the parthership had no cash assets other than what was realized from the sale of assets. These partnership assets were sold for $54,000. The parthership had $2,000 of labilities. Todd and Brooks share income and losses equatily. Determine the amount received by Todd as a final distribution from liquidation of the parthership. x