33. Brillo and Cruz have capital balances of P15,000 and P12,000, respectively. They share profits and losses in a 2:1 ratio. They sold all the partnership assets for P60,000, which resulted to a P6,000 gain on realization. The amount that Cruz should receive as her share of cash upon liquidation of the partnership is O a. P12.000 O b. P20,000 O c. P23,000 O d. P14,000