a. P360,000 b. P387,500 C. P440,000 d. P453,200 12. Which of the following is not a component of the formula used to distribute profit? a. After all other allocations, the remainder divided according to the profit and loss C. sharing ratio. b. Salary allowances to the managing partners. Interest on the average capital investments. d. Interest on notes to partners. non for five months, P500,000 for four