D Question 39 1 pts 39.A, B and C are partners with capital balances of P100,000, P150,000 and P250,000 and shares profit 30:40:30, respectively. A withdrew from the partnership and was given P 86,000 as settlement for his interest in the partnership. How much is the capital balance of B after the retirement of A? D Question 40 1 pts 40.5, A and T are partners with capital balances of P784,000, P2.730,000 and P1.190,000 respectively, sharing profits and losses in the ratio of 3:2:1. P is admitted as a new partner bringing with him expertise and is to invest P588,000 cash for a 25% interest in the partnership. How much bonus will be credited in the capital of partner P?