el, Cel and Del, partners of the BCD Partnership, shared profits and losses in the ratio of 5:3:2, respectively. On December 31, 2020, the end of an unprofitable year, they decided to liquidate the partnership. The partners' capital account balances on the date were as follows: Bel, Capital - P22,000; Cel, Capital- P24,900; Del, Capital- P15,000. The liabilities in the balance sheet amounted to P30,000 including a loan of P10,000 payable to Bel. The cash balance was P6,000. The partners planned to realize the non-cash assets on installment and distribute cash as it becomes available. If Bel received a total of P20,000 as a result of liquidation, what was the total amount realized by the partnership on the non-cash assets?