20.Dunn and Grey are partners with capital account balances of P90,000 and P210,000 respectively. They share profits and losses in the ratio of 3:7. They agree to admit Zorn as a partner with a one-third interest in capital and profits, after agreed revaluation of partnership's assets, for his investment of P150,000. The increase in Grey's capital as a result of the revaluation of partnership's assets for the admission of Zorn is: O P 70,000 O P100,000 O P110,000 P150,000