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3. The capital balances in the FSH are Farrah's capitai P600,000, Sarrah's capital P500,000, and Hannah capital P400,000, and income ratios are 5:3:2, respectively. The FISH Partnership is formed by admitting Irish into the firm with a cash investment of P600 ,000 for a 25% capital interest. The bonus to be credited to Hannah's capital in admitting Irish is a. P100,000 b. P 75,000 c. P 37,500 d. P 15,000 4. Gerry and Narda are partners who have a capital of P90,000 each and share profits and losses equally. They offer to admit Art for a one third interest in the firm upon his investment of P60,000. Under the bonus method, what is the total agreed capital of the partnership? a. P180,000 b. P240,000 c. P270,000