A balance sheet for the partnership of Mavi, Cong and Viy, who share profits in the ratio of 50.25:25, shows the following balance just before liquidation Cash P 113,400 Mavapital (50% P Odier assets 562.275 207900 Congo capital (25%) 146,650 Liabilities 188,825 Viy, Capital 25% 132.000 On the fast month of liquidation, the following occurs Certain assets with book value at P500,000 were sold for P375.000. Liquidation expenses of P9,450 e paid ind additional liquidation capenses are anticipated abilities are paid amounting to P51.500 and sufficient cash is retained to ensure the payment to creditors before making payments to partners . On the first payment to partners, Mavi receives P99,537.50 What is the amount of cash withheld for anticipated liquidation expenses? O 25.000 20.000 35,000 30.000