AA, BBB and CCC are partners with average capital balances during 2008 of P120,000, P60,000 and P40,000, respectively. Partners receive 10% interest on their average capital balances. After deducting salaries or P30,000 to AAA and P20,000 to CCC, the residual profit or loss is divided equally. In 2009 the partnership sustained a P33,000 loss before interest and salaries to partners. By what amount should AAA's account change?

a. P7,000 increase c. P35,000 decrease

b. P11,000 decrease d. P42,000 increase