-3. The following accounts are presented for the partnership of Gabriel, Gwen and Grace, who share profits and losses in the ratio of 4:3:3 respectively: Cash, P90,000; Other Assets, P830,000; Receivable from Gabriel, P20,000; Accounts Payable, P210,000; Gwen, Loan, P30,000; Gabriel, Capital P310,000; Gwen, Capital P200,000 and Grace Capital, P190,000. Assume that the assets and liabilities are fairly valued and that the partners decided to admit Geline as a new partner with 1/4 interest. No bonus is to be recorded. How much should Geline contribute in cash or other assets