Prior to liquidating their partnership, manning and adamo had capital accounts of $240,000 and $150,000, 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 $410,000. the partnership had $80,000 of liabilities. manning and adamo share income and losses equally. determine the amount received by manning as a final distribution from liquidation of the partnership.