2. A, B and C are partners with capital balances and profit and loss ratios of P50,000 (30%), P70,000 (20%) and P79,500 (50%), each respectively. The partnership owes C P20,000, while B owes the partnership P10,000. D is admitted into the partnership by purchasing 1/2 of the capital of A and B for P70,000 and investing P30,000 for a 40% interest in the partnership. The partners agree that there should be asset revaluation. After D's admission, total partnership capital will be P275,000.

How much is the capital of C after D's admission?

a. 79,500 b. 78,600 c. 77,250 d. 80,250

How much is the bonus of C from D after D's admission?

a. 750 b. 2,250 c. None d. 1,800

How much is the capital of A after D's admission?

a. 24,460 b. 30,500 c. 29,650 d. 25,450