The balance sheet of Morgan and Rockwell was as follows immediately prior to the partnership's liquidation: cash, $20,600; other assets, $143,700; liabilities, $27,000; Morgan, capital, $63,900; Rockwell, capital, $73,400. The other assets were sold for $129,300. 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