Lquidating Partnerships Prior to liquidating their partnership, Fowler and Montgomery had capital accounts of $18,000 and $28,000, 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 $55,000. The partnership had $2,000 of liabilities. Fowler and Montgomery share income and losses equally. Determine the amount received by Fowler as a final distribution from liquidation of the partnership. $