The Keller, Long, and Mason partnership had the following balance sheet just before entering liquidation: Cash Noncash assets $ 115,000 230,000 Liabilities Keller, Capital Long, Capital Mason, Capital $ 45,000 100,000 70,000 130,000 $345,000 Total $345,000 Total Keller, Long, and Mason share profits and losses in a ratio of 2:4:4. Assume that noncash assets were sold for $60,000 and liquidation expenses in the amount of $18,500 were incurred. If Long was personally insolvent and could not contribute any assets to the partnership, and Keller and Mason were both solvent, what amount of cash would Keller receive from the distribution of partnership assets