Prior to liquidating their partnership, Fowler and Montgomery had capital accounts of $44,000 and $65,000, respectively. Prior to liquidation, the partnership had no cash assets other than what was realized from the sale of assets. These partnership assets were sold for $130,000. The partnership had $4,000 of liabilities. Fowler and Montgomery share income and losses equally.

Determine the amount received by Fowler as a final distribution from liquidation of the partnership. $fill in the blank 1