April and Renz, sole proprietors, formed a partnership on September 1. Their books on this date showed the following: Cash April Renz P 15,000 P 37,500 Accounts Receivable 540,000 225,000 Merchandise Inventory 202,500 Machinery and Equipment 150,000 270,000 Total P705,000 P735,000 Accounts Payable P135,000 P240,000 April, Capital 570,000 Renz, Capital Total P705,000 495,000 P735,000 The partners agreed that the machinery and equipment of April were under-depreciated by P15,000 and those of Renz's by P45,000. Allowance for Doubtful Accounts had to be set up amounting to P120,000 for April and P45,000 for Renz. The partnership agreement provides for a profit and loss ratio and capital interest of 60% to April and 40% to Renz. How much cash should April invest to bring the partner's capital balances proportionate to profit and loss ratio?