1. A and B are partners with capitals of P200,000 and P100,000 and sharing profits and losses 3:1 respectively. They have agreed to admit C as partner, C invests P150,000 for a 50% interest in the firm. A and B transfer part of their capitals to C as a bonus. The capital balances of the partners after C's admission are: a. A 168,750 B 56,250 and C 225,000 b. A 112,500 B 37,500 and C 150,000 c. A 200,000 B 100,000 and C 150,000 d. A 143,750 B 81,250 and C 225,000