3. On December 1, 2021, Naruto and Sasuke formed a partnership, agreeing to share for profits and losses in the ratio of 2:3, respectively. Naruto invested a parcel of land that cost him P52,100. Sasuke invested P52,100 cash. The land was sold for P51,200 on the same date, three hours after the formation of the partnership. How much should be the capital balance of Naruto right after formation