27. On December 31, 2020, the partnership of Abe, Bravo, Charlie and Delfin decided to liquidate with the following account balances. Cash-20,000; Noncash asset- 180,000; Liabilities-100,000; Bravo loan-10,000; Charlie Loan- 5,000; Abe(10%)-15,000; Bravo (20%)- 25,000; Charlie (45%)- 15,000; Delfin(25%)- 30,000 . Assuming that Bravo and Charlie are limited partners and Abe, Bravo, Charlie and Delfin are solvent up to P10,000; P15,000; P10,000 and P5,000 respectively; determine the cash settlement given to Abe if the Non cash assets were sold for P100,000 (round to nearest peso).