Dino, Doods, and Dong have the following accounts and their normal balances on January 31, 2021, the date the partners agreed to liquidate their 3D Partnership: Cash P20,000 Accounts Payable Accounts Receivable 25,000 Notes Payable P10,000 27,000 Allowance for Bad Debts 5,000 Loan due to Dino 5,000 Merchandise Inventory 60,000 Loan due to Doods 7,000 Furniture & Equipment 50,000 Dino, Capital 20,000 Accumulated Depreciation 5,000 Doods, Capital 40,000 Dong, capital 36,000 The partners divide profits and losses 4:1:5, respectively. Sales proceeds follow: Accounts Receivable P10,000 Merchandise Inventory 30,000 Furniture & Equipment 20,000 How much is the cash available for distribution to the partners?