Liquidating Partnerships

Prior to liquidating their partnership, MacPherson and Gentry had capital accounts of $71,000 and $114,000, 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 $178,000. The partnership had $9,000 of liabilities. MacPherson and Gentry share income and losses equally.

Determine the amount received by MacPherson as a final distribution from liquidation of the partnership.

$____