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Prior to liquidating their partnership, Ellis and Gentry had capital accounts of $ 5 7 , 0 0 0 and $ 9 5 , 0

Prior to liquidating their partnership, Ellis and Gentry had capital accounts of $57,000 and $95,000, respectivelyPrior to liquidation, the partnership no cash assets other than what was realized from the sale of assets. These partnership assets were sold for $171,000. The partnership had 6,000 of and Gentry share income and losses equally Determine the amount received by Ellis as a final distribution from liquidation of the partnership

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