1) AA-BB partnership had a net income of P75,000 for the month ended September 30, 20x7. CC purchased an interest in the AA-BB partnership of AA and BB by paying AA P100,000 for half of his capital and half of his 50% percent profit sharing interest on October 1,20x7. At this time AA capital balance was P184,000 and BB capital balance was P236,000. CC should receive a credit to his capital account balance of: a. P8,000 b. P37,500 c. P10,000 d. P45,500