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44. The condensed statement of financial position of Ricablanca, Tac- an and Dimalanta partnership as of March 31, 2021 follows: Assets Cash P 28,000 Non-cash

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44. The condensed statement of financial position of Ricablanca, Tac- an and Dimalanta partnership as of March 31, 2021 follows: Assets Cash P 28,000 Non-cash assets Total 1 265.000 P293,000 Liabilities P 48.000 Ricablanca, Capital 95,000 Tac-an, Capital 80,000 Dimalanta, Capital 70,000 Total P293.000 Profit and loss ratio is 50:25:25, respectively. The partners voted to dissolve the partnership and liquidate by selling assets in installments. P70,000 was realized on the first cash sale of other non-cash assets which has a book value of P150,000. After settlement with creditors. all cash available was distributed to partners. How much cash did Dimalanta receive

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