Liquidating Partnerships Prior to liquidating their partnership, Fowler and Gentry had capital accounts of $49,000 and $78,000, 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 $143,000. The partnership had $5,000 of liabilities. Fowler and Gentry share income and losses equally. Determine the amount received by Fowler as a final distribution from liquidation of the partnership.