Liquidating Partnerships Prior to liquidating their partnership, Todd and Brooks had capital accounts of $18,000 and $32,000, 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 $44,000. The partnership had $2,000 of liabilities. Todd and Brooks share income and losses equally. Determine the amount received by Brooks as a final distribution from liquidation of the partnership. $