A, B and C partnership had the following balances just before entering liquidation:

Cash	P10,000	Liabilities	P130,000
Non-cash assets	300,000	A, Capital	60,000
		B, Capital	40,000
		C, Capital	80,000
Total	P310,000	Total	P310,000

A, B and C share profits and losses in the ratio of 3:4:3. Non cash assets were sold for P200,000. Liquidation expenses were P12,000. Assume that partner A was personally insolvent, B and C were both solvent and able to cover deficit in their capital accounts, if any. What amount of cash should be paid to partner A?