ary LLLL a M re Id 9. Abadiano, Balcita, and Cabanalan are partners with average capital balances during 2020 of P414,000, P207,000, and P138,000, respectively. Partners receive 10% interest on their average capital balances. After deducting salaries of P103,500 to Abadiano and P69,000 to Cabanalan the residual profit or loss is divided equally. In 2020 the partnership sustained a P113,850 loss before interest and salaries to partners. By what amount should Abadiano's capital account change? a. 24,150 increase 123