C. A business owned by Antonia was short of cash and Antonia decided to form a partnership with Andrea, who was able to contribute cash twice the interest of Antonia in the new partnership. The assets contributed by Antonia appeared as follows: Cash, P9,000, AR, P189,000 Allowance for Doubtful Accounts, P6,000; Inventory, P420,000, and Store equipment, P150,000 with Accumulated depreciation of P15,000. Antonia and Andrea agreed that the allowance for uncollectible accounts was inadequate and should be P10,000. They also agreed that the fair value for the inventory is P460,000 and for the store equipment is P140,000. How much is the cash contribution of Andrea