8.Hananiah, Mishael, and Ananias formed a partnership on January 1, 2020, and contributed P150,000, P200,000, and P250,000, respectively. Their articles of co-partnership provide that the operating income be shared among the partners as follows: as salary, P24,000 for Hananiah, P18,000 for Mishael, and P12,000 for Ananias; interest of 12% on the average capital during 2020 of the three partners; and the remainder in the ratio of 4:4:2, respectively. The operating income for the year-end December 31, 2020 amounted to P200,000. Hananiah contributed additional capital of P30,000 on July 1, and withdrew P10,000 on October 1; Mishael contributed additional capital of P20,000 on August 1, and withdrew P10,000 on October 1; and Ananias withdrew P30,000 on November 1. The partners' capital balances on December 31,2020 are Hananiah- P242,460; Mishael- P267,180; Ananias-P293,360 Hananiah- P242,460; Mishael- P267,180; Ananias- P290,360 O Hananiah-P241,980; Mishael- P266,940; Ananias- P351,080 Hananiah- P242,460; Mishael-P281,660; Ananias-P275,880