31.Partners A, B, C and D formed a partnership on January 1, 2019 with original investments P100,000; P200,000; P300,000 and P400,000, respectively. On January 1, 2021, their capital balances are P150,000; P250,000; P250,000 and P350,000, respectively. On July 1, 2021, A added P200,000 investment, B added P100,000 investment and C added P100,000 accrued evenly during the year. The partnership profit for year ending 2021 is P1,000,000. On December 31, 2021, they have decided to terminate the partnership. X is buying the partnership for P3,000,000 before settlement to outside creditors P400,000. What is the amount to be received by A if the partnership accepted the offer of X? (5 Points) P600,000 P604,861 P695,139 P650,000

32.Partners A, B, C and D formed a partnership on January 1, 2019 with original investments P100,000; P200,000; P300,000 and P400,000, respectively. On January 1, 2021, their capital balances are P150,000; P250,000; P250,000 and P350,000, respectively. On July 1, 2021, A added P200,000 investment, B added P100,000 investment and C added P100,000. The partnership profit for year ending 2021 is P1,000,000 accrued evenly during the year. On December 31, 2021, they have decided to terminate the partnership. X is buying the partnership for P3,000,000 after settlement to outside creditors P400,000. What is the amount to be received by B if the partnership accepted the offer of X? (5 Points) P650,000 P700,000 P750,000 P775,000

33.Partners A, B, C and D formed a partnership on January 1, 2019 with original investments P100,000; P200,000; P300,000 and P400,000, respectively. On January 1, 2021, their capital balances are P150,000; P250,000; P250,000 and P350,000, respectively. On July 1, 2021, A added P200,000 investment, B added P100,000 investment and C added P100,000. The partnership profit for year ending 2021 is P1,000,000 accrued evenly during the year. On December 31, 2021, they have decided to terminate the partnership. X is buying the partnership for P2,000,000 before settlement to outside creditors P400,000. What is the amount to be received by D if the partnership accepted the offer of X? (5 Points) P500,000 P400,000 P408,333 P534,722

34.Partners A, B, C and D formed a partnership on January 1, 2019 with original investments P100,000; P200,000; P300,000 and P400,000, respectively. On January 1, 2021, their capital balances are P150,000; P250,000; P250,000 and P350,000, respectively. On July 1, 2021, A added P200,000 investment, B added P100,000 investment and C added P100,000. The partnership profit for year ending 2021 is P1,000,000 accrued evenly during the year. On December 31, 2021, they have decided to terminate the partnership. X is buying the partnership for P2,000,000 after settlement to outside creditors P400,000. What is the amount to be received by D if the partnership accepted the offer of X?Immersive Reader (5 Points) P372,222 P427,778 P465,278 P525,000