2. A partnership showed the following account balances: sales, P70,000; cost of sales, P40,000; operating expenses, P10,000; partners' salaries, P13,000; interest paid to banks, P2,000 and partners' drawings, P8,000. The partnership prot is: a. P20,000. C. P 5,000. h, P151000, rl, PlROOOl