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L, E, and A are partners with capital balances of P787,500, P945,000, and P315,000, respectively. The partners share profits and losses in the ratio of 45:25:30, [9spectively. D is to join the partnership upon contributing P315,OOO cash plus an equipment with fair value of P630,000 to the partnership in exchange for 20% interest in the capital and 25% interest in the profits and losses. After admission, the original partners will share profits and losses equally. How much is bonus to or from D assuming (1) the assets and liabilities of the partnership are fairly valued, (2) the existing assets of the original partnership are overvalued by P192,500 and (3) the existing assets of the original partnership are undervalued by pi80,000? bonus Go D; (2) 95,000 bonus to D; (3) 310.500 bonus to D bohus to O; V6.ib bonus to D; (3) 382,500 bonus to D 35@00 bonus from D: (3) 310.500 bonus from D bbn from D: (3) 382, 500 bonus from D