12. A, B, and C formed ajoint operation which was completed during the year. A is the appointed manager who is entitled to a 10% bonus of prot before bonus. Prot after bonus to A is divided equally among the joint operators. The accounts of B and C show the following balances: Books of B Books of C Account with A 4 Cr: 4 Cr: Account with B 12 Cr. Account with C 14 Dr. Unsold merchandise was charged to A at a cost of P22. How much is C's cash settlement? a. 18 payment b. 10 receipt c. 8 payment d. 8 receipt 13. A, B, and C formed a joint operation which was completed during the year. The accounts of the joint operators show the following balances: Books at A Books of B Books of C Account with A - 2. 5 Dr. 2. 5 Dr. Account with B 4 Dr. 4 Dr. Account with C 6.5 Cr. 6.5 Cr. How much is B's cash settlement