as A partnership is in the process of liquidation since only one of the partners (ME) is solvent. Capital balances at the time of liquidation were follows. Profits and losses are divided on a 4:2:2:2 basis, respectively. MA, Capital 60,000 SA, Capital 67,000 YA, Capital 17,000 ME, Capital 96,000 At MA's creditors filed a P25,000 claim against the partnership's assets. that time, the partnership held assets reported at $360,000 and liabilities of 2120,000. If the assets could be sold for P228,000, what is the minimum amount that MA's creditors would have received? A. 38,720 2,500 B. 36,000 C. D. 0