9 through Q13. From the records of the DTA Partnership, answer question 17 to 21. DTA Partnership Statement of Financial Position December 31, 2015 Assets Cash 2,000 Other Non-Cash Assets 28,000 Total 30,000 Liabilities and Capital Liabilities 5,000 De Mesa, Loan 2,500 De Mesa, Capital 12,500 Tudtud, Capital 7,000 Apostol, Capital 3,000 Total 30,000 Profit and loss ratio is 3:2:1 for De Mesa, Tudtud and Apostol, respectively. Cash is distributed as assets are realized. Other assets were realized as follows: Date Cash Received Book Value January 2015 6,000 9,000 February 2015 3,500 7,700 March 2015 12,500 11,300 Q9. The total loss to De Mesa is: a. 3,000 b. 2,000 c. 1,000 d. 0 Q10. Total cash received by Tudtud is: a. 2,000 b. 1,500 c. 5,000 d. 0 Q11. Cash received by Apostol in January is: a. 200 b. 1,000 c. 500 d. 0 Q12. The most vulnerable partner is: a. De Mesa b. Tudtud c. Apostol d. none Q13. Total loss on realization of non-cash assets is: 6,000 3,000 4,200 1,200