Prior to liquidating their partnership, Craig and Jenny had capital accounts of $66,040 and $120,470, respectively. The partnership assets were sold for $226,500. The partnership had $25,170 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. Round to the nearest dollar. Jenny's equity prior to liquidation $ Realization of asset sales $ Book value of assets $ Gain on liquidation $ Jenny's share of gain $ Jenny's cash distribution $