Prior to liquidating their partnership, Perkins and Dunn had capital accounts of $28,000 and $40,000, 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 $77,000. The partnership had $3,000 of liabilities. Perkins and Dunn share income and losses equally.

Determine the amount received by Dunn as a final distribution from liquidation of the partnership