35. Jethro, Andrei, and Faith are partners with capital balances of 110,000, 30,000, and 150,000, respectively; and share profits and losses in the ratio of 3:1:4, respectively. Due to a house relocation to Jolo, Andrei decided to withdraw from the partnership. The partners agreed that equipment be decreased by 36,000 upon dissolution due to technological obsolescence. Upon settlement of ownership interest, Andrei received 33,200. What is the capital balance of Faith immediately after the withdrawal of Andrei? 36. The Solid AA Partnership of partners Abijah and Antonia divides profit and losses in the ratio of 3:5, respectively. At the beginning of 2021, the capital balances of Abijah and Antonia were 350,000 and 550,000, respectively. If Aaron purchased 20% of the interest of Abijah for P50,000 and Antonia for 130,000, how much is the personal gain or loss of Abijah? Note: Enter a gain as a positive amount. Enter a loss as a negative amount. 37. Divesh, Allen, and Thomas are old partners of DAT Partnership. Divesh, Allen, and Thomas have capital balances of 250,000, 350,000, and 400,000 respectively. They share profits and losses in the ratio of 2:3:5. Because of old age, Divesh decided to withdraw from the partnership by selling his interest to the partnership. The partnership paid 280,000 to Divesh. If the partnership's payment to Divesh is under the bonus method, how much will be debited or credited to Thomas upon the withdrawal of Divesh? Note: If debit, enter a negative amount. If credit, enter a positive amount. 38. Divesh, Allen, and Thomas are old partners of DAT Partnership. Divesh, Allen, and Thomas have capital balances of 250,000, 350,000, and 400,000 respectively. They share profits and losses in the ratio of 2:3:5. Because of old age, Divesh decided to withdraw from the partnership by selling his interest to the partnership. The partnership paid 280,000 to Divesh. If the partnership's payment to Divesh is under the asset revaluation method, how much will be the capitalization of Allen upon the withdrawal of Divesh? 39. Ina, Jaden, and Kenjo are partners sharing profits and losses in the ratio of 3:2:5, respectively. On March 1, 2021, their capital balances were Ina - 48,000, Jaden - 36,000, and Kenjo - 86,000. They agreed to admit Sofia. If Sofia invested 30,000 for a 20% interest using bonus method, what is the P&L ratio of Ina in terms of percentage upon Sofia's admission? Note: Do not enter the % sign in your answer. Example: Write only "20" if your answer is 20% 40. Ina, Jaden, and Kenjo are partners sharing profits and losses in the ratio of 3:2:5, respectively. On March 1, 2021, their capital balances were Ina - 48,000, Jaden - 36,000, and Kenjo - 86,000. They agreed to admit Sofia. If Sofia invested 40,000 for 18% interest using the bonus method, how much will be the capital of Jaden right after Sofia's admission