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Prior to liquidating their partnership, Craig and Jenny had capital accounts of $71,840 and $120,790, respectively. The partnership assets were sold for $234,320. The partnership

Prior to liquidating their partnership, Craig and Jenny had capital accounts of $71,840 and $120,790, respectively. The partnership assets were sold for $234,320. The partnership had $26,360 of liabilities. Craig and Jenny share income and losses equally. Determine the amount received by Jenny as a final distribution from liquidation of the partnership.

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