Liquidating Partnerships Prior to liquidating their partnership, Fowler and Brooks had capital accounts of 567,000 and $107,000, respectively. Prior to lituidation, the partnership had no cash assets other than what was realized from the sale of assets. These partnership assets were sold for $208,000. The partnership had 57,000 of liabilities. Fowler and Brooks share income and losses equally. Determine the amount recelved by Fowler as a final distribution from liquidation of the partnershlp