13 . Bacalso and Tenajeros have respective partnership capital balances of P 48, 000 and P 24, 000 on Jan . 1 . Bacalso withdrew P 6, 000 on May 1 and P 6, 000 on July 1 , Tenajeros invested an additional P 12, 000 on April 1 and withdrew P8, 000 on Oct . 1 . The average capital balances for Bacalso and Tenajeros for the year are* a . Bacalso , P 48 , 000 ; Tenajeros , P 24, 000. b . Bacalso , P 42 , 000; Tenajeros , P 26, 000. C . Bacalso , P 41 , 000; Tenajeros , P 31, 000 . Bacalso. P 36.000 . Tenajeros , $28. 000