2 pts pus On December 31, 2022, Apostles Partnership's Statement of Financial Positions shows that Peter, James, and John have capital balances of P533.000, P300,000 and P260,000, respectively. Their profit and loss ratio is 5:3:2. On January 1, 2023, James retired from the partnership and received P348,000. At the time of James's retirement, the machinery and equipment of the partnership is undervalued given that a newer model has been launched by the manufacturer of the machine, but the older model is more efficient and user-friendly How much is the total Upward/(Downward) Asset Revaluation? Note: Round off answer to the nearest peso. Input a positive amount for an UPWARD Asset Revaluation (UAR). Example: UAR is 100,000, input 100.000 Input a negative amount for a DOWNWARD Asset Revaluation (DAR) Example: DAR is 100.000, input 100,000