Liquidating Partnerships Prior to liquidating their partnership, Fowler and Ericson had capital accounts of $46,000 and $92,000, respectively. Prior to liquidation, the
partnership had no cash assets other than what was realized from the sale of assets. These partnership assets were sold for $157,000. The
partnership had $7,000 of liabilities. Fowler and Ericson share income and losses equally.
Determine the amount received by Fowler as a final distribution from liquidation of the partnership.