37. Corleto, Samonte, and Bibonia are partners sharing profits and losses in the ratio of 4:3:3, respectively. The condensed statement of financial position of CSB Partnership as of Dec. 31, 2021 is: Cash P 50,000 Liabilities p 40,000 Other assets 130,000 Corleto, capital 60,000 Samonte, capital 40,000 I Bibonia, capital 40.000 Total P180,000 Total P180,000 The CSB Partnership was dissolved and liquidated by installments. The first realization of P40,000 cash was on the sale of other assets with book value P80,000. After the payment of the liabilities, the cash available is distributed to Corleto, Samonte, and Bibonia, respectively as follows O a. P36,000; P27.000; P27,000 b. P16,000: P12,000: P12.000 c. P44,000: P28,000; P28.000 O d. P24.000: P13,000: P13.000