The balance sheet of Morgan and Rockwell was as follows immediately prior to the partnership's liquidation: cash, $20,600; other assets, $146,400; abilities, $33,700; Morgan, capital, $64,400; Rockwell, capital, $68,900. The other assets were sold for $131,100. Morgan and Rockwell share profits and losses in a 2:1 ratio. As a final cash distribution from the Squidation, Morgan will receive cash totaling Ca. 564,400 Ob. $13,733 Ce $54,200 Od. $20,000