Liquidating Partnerships Prior to liquidating their partnership, Perkins and Dunn had capital accounts of $68,000 and $117,000, 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 $206,000. The partnership had $6,000 of liabilities. Perkins and Dunn share income and losses equally. Determine the amount received by Perkins as a final distribution from liquidation of the partnership