2. Henry, Marta, and Nestor are partners with average capital balances in 2012 of P240,000, P120,000 and P80,000, respectively.Partners receive 10% interest on their average capital balances.After deducting salaries of P60,000 to Henry and P40,000 to Nestor, the residual profit or loss is divided equally.In 2012, the partnership sustained a P66,000 loss before interest and salaries to partners.By what amount should Nestor's capital account change?