As of December 31. 2021, the books of ALTHEA Partnership showed capital balances of: AL. P40.000: Te. P25.000: Hea, P5.000. The partners' profit and loss ratio was 3:2:1. respectively. The partners decided to liquidate and they sold all non-cash assets for P37,000. After settlement of all liabilities amounting P12.000, they still have cash of P28.000 left for distribution. Assuming that any capital debit balance is uncollectible, the share of Al in the distribution of the P28.000 cash would be: 17.000 18.000 19.000 OP17800