April and Renz, sole proprietors, formed a partnership on September 1 . Their books on this date showed the following: The partners agreed that the machinery and equipment of April were underdepreciated 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? A. P52,500 B. P102,500 C. P142,500 D. P172,500