Liquidating Partnerships Prior to liquidating their partnership, Perkins and Gentry had capital accounts of $57,000 and $110,000, 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 $8,000 of liabilities. Perkins and Gentry share income and losses equally. Determine the amount received by Perkins as a final distribution from liquidation of the partnership