The balance sheet of Morgan and Rockwell was as follows immediately prior to the partnership's liquidation: cash, $24,300; other assets, $147,300; liabilities, $48,200; Morgan, capital, $58,100; Rockwell, capital, $65,300. The other assets were sold for $123,900. 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