Liquidating Partnerships Prior to liquidating their partnership, MacPherson and Ericson had capital accounts of $79,000 and $118,000, 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 $173,000. The partnership had $6,000 of liabilities. MacPherson and Ericson share income and losses equally. Determine the amount received by Ericson as a final distribution from liquidation of the partnership.