Eli, Emi and Epi divide profits and losses in a 2:3:4 ratio. Just prior to liquidating their partnership, their respective account balances were P50,000, P96,000 and P74,000 as of April 1, 20x6.Their total assets include cash of P5,000 and a loan to Eli for P10,000, while their total liabilities of P90,000 include a loan from Epi for P30,000.The partners agreed to distribute cash as it becomes available at each-month end.Realization proceeds were P68,000 in April, P56,000 in May and P63,000 in June.

In the cash distribution on May 31, 20x6, the distributive share of Emi amounted to:

a. 26,000

b. 39,000

c. 13,000

d. 0

In the cash distribution on June 30, 20x6, the distributive share of Epi amounted to:

a.14,000

b.35,000

c.21,000

d.28,000