Liquidating Partnerships Prior to liquidating their partnership, Perkins and Dunn had capital accounts of $62,000 and $119,000, 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 $201,000. The partnership had $5,000 of labilities. Perkins and Dunn share income and losses equally. Determine the amount received by Perkins as a final distribution from liquidation of the partnership. 41,000 x