Aki and Ellie are combining their separate business to form a partnership. Cash and non-cash assets are to be distributed for a total capital of P600,000. The non-cash assets to be contributed and the liabilities to be assumed by the partnership are as follows: Ellie BV FV Accounts Receivable Merchandise Inventory Equipment Accounts Payable BV P40,000 60,000 120,000 30,000 Aki FV P50,000 90,000 100,000 30,000 P40,000 80,000 20,000 P80,000 120,000 20,000 The partners' capital account are to be equal after all the contribution of assets and the assumption of liabilities. The amount of cash to be contributed by Aki is Using the information in the previous question, the total assets of the partnership is