A, B, C & D share profits and losses equally. On March 1, 2010, the partners decided to liquidate their business. The capital balances of A, B, C & D, respectfully amount to P85,000, 95,000, P60,000 and P105,000. After the first installment sale, the partnership paid P40,000 liquidating expenses and B received only P35,000 since P150,000 of the non-cash assets still remains unsold. Determine the ending capital of D after the first installment sale.