The balance sheet of Morgan and Rockwell was as follows immediately prior to the partnership's liquidation: cash, $25,500; other assets, $144,000; liabilities, $41,900; Morgan, capital, $56,800; Rockwell, capital, $70,800. The other assets were sold for $121,200. 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