Liquidating Partnerships

Prior to liquidating their partnership, Cameron and Solivita had capital accounts of $44,000 and $92,000, 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 $166,000. The partnership had $9,000 of liabilities. Cameron and Solivita share income and losses equally.

Determine the amount received by Cameron as a final distribution from liquidation of the partnership. $_____________