Frank, Chito and Dale. formed a partnership on January 1, 2020, with each partner contributing P600,000 cash. The partnership agreement provided that Dale receives a salary of P30,000 per month for managing the partnership business. Dale has never withdrawn any money from the partnership. Frank withdrew P120,000 in each of the years 2020 and 2021, and Chito invested an additional P240,000 in 2020 and withdrew P240,000 during 2021. Due to an oversight. the partnership has not maintained formal accounting records, but the following data as of December 31, 2021 is available. Cash P855,000 Accounts payable P70.000 Accounts receivable 600,000 Notes payable 315,000 Merchandise inventory 1,200,000 Computer equipment, net 1,110,000 Prepaid expenses 120,000 Total P3.885,000 Total P885.000 Additional data: 1. The partners agree that income for 2021 was about half of the total income for the first two vears of operations. 2. The partnership agreement provides that profits, after allowance for Dale's salary, are to be divided each year on the basis of the beginning of the vear capital balances. For the year ended December 31, 2021, what is the capital balances of the partners, respectively? ) P561,818; P850,909; P1,587,273 () P480,000; P720,000; P1,080,000 ) P561,818; P720,000; P1,587,273 ) P600,000; P960,000; P1,080,000