Liquidating Partnerships

Prior to liquidating their partnership, Kim and Cheyenne had capital accounts of $304,000 and $190,000, 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 $520,000. The partnership had $106,000 of liabilities. Kim and Cheyenne share income and losses equally.

Determine the amount received by Kim as a final distribution from liquidation of the partnership. $____________