10. How much is the capital balances of Wanda after Banner's withdrawal? Banner and Strange are partners who have capital balances of P65,000 and P35,000 and share profits 3.2. Wanda is admitted as a partner and is given a 25% interest in the firm upon investing P40,000 cash. Profits are to be shared 5:3:2 by Banner, Strange and Wanda. Subsequently a new partner, Peter, was admitted by investing P25,000 cash for a 20% interest in assets and a 20% share of the firm's profits. Former partners share the balance of profits in their original ratio Banner has difficulty getting along with Peter and as a result, Banner withdraws from the partnership. The partnership pays P73,000 cash for Banner's interest