Liquidating Partnerships Prior to liquidating their partnership, MacPherson and Brooks had capital accounts of $40,000 and $60,000, 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 $120,000. The partnership had $4,000 of liabilities. MacPherson and Brooks share income and losses equally. Determine the amount received by MacPherson as a final distribution from liquidation of the partnership