Conrad and Darlene entered into a partnership on June 1, 2020, by investing the following assets: Conrad Darlene Cash P 240,000 P100,000 Merchandise Inventory P260,000 Computer Equipment 140,000 Furniture and Fixtures 300,000 The agreement provides that Conrad will get 40% interest in the firm. The partnership is to assume liability on the computer equipment of P60,000. How much additional cash should Darlene invest?