The capital accounts of the partnership of Newton, Sharman, and Jackson on June 1, 2010, are presented below with their respective profit and loss ratios.

On June 1, 2010, Sidney was admitted to the partnership when he purchased, for $132,000, a proportionate interest from Newton and Sharman in the net assets and profits of the partnership.  As a result of this transaction, Sidney acquired a one-fifth interest in the net assets and profits of the firm.  Assuming that implied goodwill is not to be recorded, what is the combined gain realized by Newton and Sharman upon the sale of a portion of their interests in the partnership to Sidney?