Garachico, Dugan, Pascua and Cerda are partners, sharing profits in the ratio of 3/21, 4/21, 6/21 and 8/21, respectively. The balances of their capital accounts on Dec. 31, 2016 are as follows:

Garachico P1,000

Dugan 25,000

Pascua 25,000

Cerda 9,000

The partners decided to liquidate, and they accordingly converted the noncash assets into P23,200 of cash. After paying the liabilities amounting to P3,000, they have 22,000 to divide. Assume that a debit balance of any partner's capital is uncollectible. The share of Garachico in the loss of realization was:

a. P4,972

b. P5,200

c. P5,257

d. P5,400