On December 31, 20xx, the C&J Partnership had the following assets, liabilities, and partners' equity: Assets $120,000 - Liabilities $15,000 + C, Capital $60,000 + J, Capital $45,000 When the partners agreed to liquidate the business, the assets were sold for $90,000 and the liabilities were paid. C and share profits and losses in a ratio of 2:1, respectively. What is the final cash distribution to each partner after liquidation