21) After operating for five years, the books of the partnership of KK and LL showed the following balances: Net assets KK, capital LL, capital 130,000 85,000 45,000 If liquidation takes place at this point and the net assets are realized at bookvalue, the partners are entitled to: a. KK receive P97,500 & LL to receive P32,500 b. KK receive P85,000 & LL to receive P45,000 c. KK receive P65,000 & LL to receive P65,000 d. KK receive P90,000 & LL to receive P40,000