A, B and C are partners with average capital balances during 2018 of P470,000. P230,000, and P160,000, respectively. The partners receive 10% interest on their average capital balances; after deducting salaries of P120,000 to A and P80,000 to C, the residual profits or loss divided in a 3:2:5 ratio. In 2018, the partnership had a net loss of P100,000 before the interest and salaries to partners.

By what amount should A's and C's capital account change- increase (decrease)?

If the partnership had a loss of P100,000 after the interest and salaries to partners, by what amount should B's capital account change- increase (decrease)?