14. Arzadon, Ballada and Castro are partners. Their contributions are as follows: Arzadon, P600,000; Ballada, P400,000 and Castro, services. Partners Arzadon, Ballada and Castro agreed to divide profits or losses in the ratio of 35:25:40, respectively. How should a loss of P100,000 be shared by the partners? a. Arzadon, P30,000; Ballada, P20,000 and Castro, P50,000. b. Arzadon, P35,000; Ballada, P25,000 and Castro, P40,000. c. Arzadon, P35,000; Ballada, P35,000 and Castro, P30,000. d. Arzadon, P60,000; Ballada, P40,000 and Castro, nothing. 15 AL