The balance sheet of Morgan and Rockwell was as follows immediately prior to the partnership's liquidation: cash, $21,100; other assets, 5149,400; Babities, 547,400, Morgan, capital, $55.900; Rockwell, capital, $67,200. The other assets were sold for 5123,600. Morgan and Rockwell share profits and losses in a 2:1 ratio: As a final cash distribution from the liquidation, Morgan will receive cash totaling O 55.900 Ob 57100 O $11.700 Od 11000