Liquidating Partnerships

Prior to liquidating their partnership, Perkins and Dunn had capital accounts of $$30,000$ and $$54,000,$ 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 $$94,000.$ The partnership had $$3,000$ 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.