A, drawing (debit balance) P 24,000 A, capital P 123,000 B, drawing (debit balance) 9,000 B, capital 100,500 C, loan 30,000 C, capital 108,000 Total assets amounted to P 478,500, including P 52,500 cash, and liabilities totaled P 150,000. The partnership was liquidated on December 31, 2020, and B received P 83,250 cash pursuant to the liquidation. A, B, and C share net income and losses in a 5:3:2 ratio respectively. How much should A receive upon liquidation of the partnership