Liquidating partnerships Prior to liquidating their partnership, MacPherson and Gentry had capital accounts of $26,000 and $41,000, 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 $63,000. The partnership had $2,000 of liabilities. MacPherson and Gentry share income and losses equally. Determine the amount received by Gentry as a final distribution from liquidation of the partnership. $ ______