The balance sheet of Morgan and Rockwell was as follows immediately prior to the partnership's liquidation: cash, 20,000; other assets, 160,000; liabilities, 40,000; Morgan, capital, 60,000; Rockwell, capital, 80,000. The other assets were sold for 139,000. Morgan and Rockwell share profits and losses in a 2:1 ratio. As a final cash distribution from the liquidation, Rockwell will receive cash totaling 80,000 73,000 69,500 39,666