4. Rubio and Bisana established a trading partnership. They share profits equally after allowing salaries of P40,000 per year for Rubio and interest on partner's capital at 5% per year. On Jan. 1, 2019, their capital balances are as follows: Rubio, P200,000 and Bisana, P100,000. On July 1, 2019, Bisana invested an additional P100,000 and Rubio's salary was discontinued. The partnership profit for the year ended Dec. 31, 2019 was P337,500. What was Rubio's total profit share for the year ended Dec. 31, 2019? P182,500 b. P178,750 C. P180,000 d. P190,000 a