Can you explain how it came up with this answer? Thank you!

1. Partners Gaylee, Jandra, and Debby have capital balances of P50,000, P90,000, P20,000, respectively. They split profits in the ratio of 4:4:2, respectively. Under a safe cash distribution plan, who among the partners will get the first distribution? Justify your answer by showing your solution. Gaylee P 50,000 40% 125,000 Debby P 20,000 20% 100,000 Total Interest Divided by: P&L Ratio Loss absorption balance Priority 1 - Jandra Balances Priority 2 - Jandra & Gaylee Balances (P&L) Jandra P 90,000 40% 225,000 (100,000) 125,000 (25,000) 100,000 100,000 125,000 (25,000) 100,000 100,000 Priority 1 - Jandra: P100,000 x 40% = P40,000 2 The following condoncad hala