B2 partnership had a net income of P24,000 for the month ended September 30, 2020. Barrios purchased an interest in the B2 partnership of Bautista and Burgallo by paying Bautista P72,000 for half of his capital and half of his 50% profit sharing interest. At this time, the capital balance of Bautista was P96,000 and the capital balance of Burgallo was P168,000. Barrios should have a credit to his capital account of O P36,000 O P48,000 O P72,000 O P84,000 Roque and Panelo formed a partnership in the year 2020. The partnership agreement provides for annual salary allowances of P110,000 for Roque and P90,000 for Panelo. The partners share profits equally and losses in a 60:40 ratio. The partnership had a profit of P180,000 for the year 2020 before any allowance to partners. What amount should be credited to each partner's capital account as a result of the distribution of the partnership profit? Roque P 98,000; Panelo P 82,000 O Roque P 100,000; Panelo P 80,000 Roque P 96,000; Panelo P 84,000 O Roque P 90,000; Panelo P 90,000