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Prior to liquidating their partnership, Craig and Jenny had capital accounts of $80,750 and $127,210, respectively. The partnership assets were sold for $244,620. The partnership

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Prior to liquidating their partnership, Craig and Jenny had capital accounts of $80,750 and $127,210, respectively. The partnership assets were sold for $244,620. The partnership had $20,660 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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