Bel, Col and Del, partners of the BCD Partnership, shared profits and losses in the ratio of 5:3:2, respectively. On December 31, 2008, the end of an unprofitable year, they decided to liquidate the partnership. The partners capital account balances on the date were as follows:

Bel, capital	22000
Col, capital	24900
Del, capital	15000

The liabilities in the balance sheet amounted to P30,000 including a loan of P10,000 payable to Bel. The cash balance was P6,000. The partners planned to realize the non-cash cash assets in installment and to distribute cash as it becomes available. All three partners are solvent. If Bel received a total of P20,000 as a result of liquidation, what was the total amount realized by the partnership on the non-cash assets?

a. P85,900

b. P91,900

c. P67,900

d. P61,900