18. On March 1, 2016, Cruz and Ferrer formed a partnership with each contributing the following assets: Cruz Ferrer Cash P30,000 $70,000 Machinery and 25,000 75,000 equipment Building 225,000 Furniture and fixture 10,000 The building is subject to a mortgage loan of P90,000, which is to be assumed by the partnership. The partnership agreement provides that Cruz and Ferrer share profits and losses 30 percent and 70 percent, respectively. Assuming that the partners agreed to bring their respective capital in proportion to their respective profit and loss ratio and using Ferrer's capital as the base. How much is to be invested by Cruz