13. ABC Partnership decided to liquidate. Information before the start of liquidation is as follows: Cash 50,000 Liabilities 375,000 Noncash assets 900,000. B Loan 80,000 C, Loan 25,000 A Capital (50% 312,500 B, Capital (30%) 107,500 C. Capital (20%) 50,000 Total 950,000 Total Liab. & Equity 950,000 The noncash assets were sold for P400,000, C is the only solvent partner. How much did B receive on the cash distribution to the partners