9. The partnership of T, U and V is being absorbed by ACE Corp. The latter will issue 19,000 shares of P100 par value capital stock in exchange for the net assets of the partnership. As of this date, the net assets of the partnership amount to P1,500,000 and the capital balances of T, U and V are proportionate to their profit sharing ratio of 5:3:2. It has been agreed upon by all parties that the merchandise inventory of the partnership should be adjusted upwards by P150,000. Questions: A) How much is the partnership goodwill as implied in the above transactions? B) How much are the capital account balances of T, U and V, respectively, immediately before the turnover of the net assets to the corporation