d. Chris should pay pay Aldo, P25,300 and Bert P4,600. 8. Cong and Dong just formed a partnership. Cong contributed cash of P126,000 and computer equipment that cost P54,000. The computer had been used in his sole proprietorship and had been depreciated to P24,000. The fair value of the assumed by the partnership. Cong is to have 60% interest in the partnership. Dong contributed only P90,000 cash. Cong should make an additional investment (withdrawal) of: a. P96,000 C. (P76,000) b. 84,000 (P15,000)