Andres , Tomas and Moises are partners of ATM Partnership . They decided to liquidate on March 31 of the current year. On this date, they have non-cash assets of P 530,000 and liabilities of P 250,000, including loan from Moises of P 50,000. Andres, Tomas and Moises have capital balances of P 80,000, P 130,000 and P 90,000, respectively. Profits and losses are shared 3:3:4 for Andres, Tomas and Moises. All partners are solvent