Dimple, Aiza, and Ashley are partners sharing profits and losses in the ratio of 5:3:2. During the year their investments and withdrawals are as follows: Investments Withdrawals Dimple P40,000 P25,000 Aiza 35,000 12,500 Ashley 75,000 12,500 On December 31, Year 2, the partners decided to liquidate the business. After exhausting partnership assets, liabilities of P25,000 remain unpaid. Dimple is personally insolvent. The gain (loss) on realization and the amount of cash Ashley will receive upon liquidation are