4) As of December 31,2001, the books of MNO Partnership showed capital balances of; MM, P80,000; NN, P50,000; and OO, P20,000. The partners' profit and ratio was 50%, 30% and 20%, respectively. The partners decided to liquidate and they sold all non-cash assets for P50,000. After settlement of all liabilities amounting P40,000, they still have cash of P10,000 left for distribution. Assuming that any capital debit balance is uncollectible, the share of MM and NN in the distribution of the P10,000 cash would be a. P6,000 and P4,000 b. P8,000 and P2,000 c. P5,000 and P5,000 d. P10,000 and P-0-