Liquidating Partnerships Prior to liquidating their partnership, Perkins and Ericson had capital accounts of $30,000 and $59,000, 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 $107,000. The partnership had $4,000 of liabilities. Perkins and Ericson share income and losses equally. Determine the amount received by Perkins as a final distribution from liquidation of the partnership