a local partnership was considering the possibility of liquidation. capital account balances at that time were as follows. profits and losses were divided on a 4:2:2:2 basis, respectively. ding, capital $ 60,000 laurel, capital 67,000 ezzard, capital 17,000 tillman, capital 96,000 at that time, the partnership held noncash assets reported at $360,000 and liabilities of $120,000. there was no cash on hand at the time. if the assets could be sold for $228,000 and there are no liquidation expenses, what is the amount that tillman would receive from the liquidation?