3.Octillery and Delibird agreed to list down the following assets to be contributed to the partnership: Octillery Delibird Cash P20,000 P30,000 Inventory 15,000 Building 40,000 Furniture & Fixture 15000 The building is subject to a mortgage loan, already past due, in the amount of P10,000. Octillery paid this out of his personal funds aside from his cash contribution above. Partners agreed that Octillery should be credited for this. Partnership agreement calls for even division of profits and losses. Required What amount should be listed as capital for each of the partners? Iyong sagot