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Liquidating partnerships
Prior to liquidating their partnership, Quinn and Kestor had capital accounts of $200,000 and $120,000, 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 $240,000. The partnership had $30,000 of liabilities. Quinn and Kestor share income and losses equally. Determine the amount received by Quinn as a final distribution from liquidation of the partnership.
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