Blue and Rubi are partners who share profits and losses in the ratio of 6:4, respectively. On May 1, 2010, their respective capital accounts were as follows:

Blue P60, 000

Rubi 50, 000

On that date, Lind was admitted as a partner with a one-third interest in the capital, and profits for an investment o P40, 000. The new partnership began with a total capital of P150, 000. Immediately after Linds admission, Blues capital should be:

Select one: a. P56,667 b. P54,000 c. P60,000 d. P50,000