17. Julie, Olga, and Yen were partners in JOY textile distribution business sharing profits and losses equally. On June 30,2020 , the capital and drawings accounts of the partners were as follows: The partnership was unable to collect trade receivables and was forced to liquidate on November 30, 2020. Operating profit from July 1 to November 30 amounted to P72,000 which was all exhausted, including the partnership assets. Unsettled creditors' claims totaled P84,000. Olga and Yen had substantial private resources but Julie had no personal assets. The final cash distribution to Yen would be A. P162,000 B. P108,000 C. P84,000 D. P78,000