Liquidating Partnerships Prior to liquidating their partnership, Perkins and Brooks had capital accounts of $26,000 and $42,000, 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 $65,000. The partnership had $3,000 of liabilities. Perkins and Brooks share income and losses equally. Determine the amount received by Perkins as a final distribution from liquidation of the partnership