13. Determine the share of Preach in the partnership prot assuming that prots are divided based on ending capital balances. * O A. 945,000 0 B. 'P50,000 O c.e55.000 O D. %60,000 14. Determine the share of Witch in the partnership prot assuming that prots are divided based on average capital balances. * O A. e73,200 O B. e74,1s1 O C.P'76,667 O D. $77,250 Use the following information to answer questions 13 - 14: Preach and Witch are partners in their Circus Show business. Witch is the managing partner. As of December 31, 2020, their capital account showed the following: Preach, Capital July 1 P 15,000 P 100,000 January 1 December 1 10,000 10,000 April 1 35,000 November 1 Witch, Capital April 1 P 30,000 P 150,000 January 1 December 1 35,000 50,000 June 1 65000 October 1 The partnership earned a modest profit of P120,000 for the year ending 2020