A, B and C are partners sharing profits and losses in the ratio of 5:3:2, and have a capital ratio of 4:4:2, each respectively. As of Dec 31, 20x13, their capital balances were P285,000, P240,000 and P180,000 each respectively. On January 1, 20x14, the partners admitted D as a new partner and according to their agreement, D will contribute P240,000 in cash to the partnership and also pay P30,000 for 15% of B's share with the assets being adjusted. D will be given a 20% share in profits, while the original partners' share will be proportionately the same as before. After admission of D, the total capital will be P990,000 and D's capital will be P210,000.

The amount of asset revaluation will be?

a. P111,000 b.P45,000 c. P21,000 d. P66,000

The amount of bonus in the admission of D would be?

a. P66,000 b. P36,000 c. P60,000 d. P33,000

What is the capital of B after the admission of D?

a. 141,000 b. 177,000 c. 126,000 d. 147,000