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Prior to liquidating their partnership, Craig and Jenny had capital accounts of $83,720 and $112,580, respectively. The partnership assets were sold for $237,170. The partnership

Prior to liquidating their partnership, Craig and Jenny had capital accounts of $83,720 and $112,580, respectively. The partnership assets were sold for $237,170. The partnership had $25,350 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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