Prior to liquidating their partnership, Craig and Jenny had capital accounts of $57,830 and $123,010, respectively. The partnership assets were sold for $225,530. The partnership had $29,940 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 $