Beverly, and Rochelle are partners in the accounting firm. Their capital account balances were: Beverly, P290,000; and Rochelle, P210,000. They share profits and losses in a 3:2 ratio, after the following agreement:

1. Interest of 10% on the partners capital balance;

2. Annual salaries of P120,000 each to partners

3. Partner Rochelle to receive a bonus of P50,000;

4. Net income after tax of 30% for the year amounted to P364,000. How much was the share of Rochelle in the partnerships net income?