13. Bernal and Ruiz are partners who share profits and losses in a ratio of 3:2, respectively, and have the following capital balances on December 31, 2021: Bernal, Capital, P2,000,000 Cr. and Ruiz, Capital, P1,500,000 Cr. Assume that the partners agreed to let Gogola into the partnership by purchasing one-fifth interest and paying P1,000,000. How should the capital account of Bernal be reduced? (2pts.)