A and B join a joint arrangement for the sale of certain merchandise. The joint operators agree to the following: A shall be allowed a commission of 10% on his net purchases; the joint operators shall be allowed commissions of 25% on their respective sales; and A and B shall divide the profit or loss 60% and 40%, respectively. Joint arrangements transactions follow: Dec. 1: A make cash purchase of P57,000.00 Dec 3: B pays joint arrangement expenses of P9,000.00 Dec 5: Sales are as follows: A, P48,000; B.236,000. The participants keep their own cash receipts. Dec 7: A returns unsold merchandise and receives PI5.000 cash. Dec. 15. The participants make cash settlement In the distribution of the balance in net profit of the joint arrangement, how much is the shares of A? Your