12 . Arzadon , Ballada , and Castro are partners . Their contributions are as follows : Arzadon , P 600 , 000; Ballada , P400, 000 and Castro , services . The partners did not agree on how to divide profits or losses . If there is a loss 100 , 000 , how should be the loss shared by the partners ?" a . Arzadon , P 60 , 000 ; Ballada , P40, 000 and Castro , nothing . b . Arzadon , P35 , 000 ; Ballada , P 25 , 000 and Castro , P 40, 000 . C . Arzadon , P 35 , 000; Ballada , P 35, 000 and Castro , P 30, 000 . Arzadon , P30. 000 : Ballada. P20.000 and Castro . P 50. 000