2. Roy, Sam and Tom decided to liquidate the partnership in November 30, 2019. Their capital balances and profit ratio on this date follow (see below details). The net income from January 1 to November 30, 2019 is P44,000. Also, on this date, cash and liabilities are P40,000 and P90,000, respectively. For Roy to receive P55,200 in full settlement of his interest in the firm, how much must be realized from the sale of the firm's non-cash assets? * net asset 169 000 bo capital 110 500 by capital 58 500