A, B, C, and D are partners, sharing earnings in the ratio of 3/21, 4/21, 6/21 and 8/21, respectively. The balances of their capital accounts on December 31, 2004 are as follows: A.P 1,000 B.25,000 C.25,000 D.9,000

total of P 60,000

The partners decide to liquidate, and they accordingly convert the non-cash assets into P23,200 of cash. After paying the liabilities amounting to P3, 000, they have P22, 000 to divide. Assume that a debit balance of any partner's capital is uncollectible. After the P22, 000 was divided, the capital balance of B was: a. P3, 200 b. 13,800 c. P4, 500 d. 17, 800