Good accounting form and solution please thank you

7. When JUSTIN and BIEBER, partners who share earnings 60:40, were severely injured in an accident, a liquidator was appointed to wind up their business. The accounts showed cash, P90,000; other assets, P235,000; liabilities, P45,000; Justin's capital, Pl26,000; and Bieber's capital, PI54,000. The expenses of liquidating the business (advertising, rent, travel, etc.) are estimated at P25,000. How much cash can be distributed safely at this point?

8. On February 14, 2020, Love, Mahal and Heart agreed to form a partnership and share profits in the ratio of 40:40:20. They also agreed that Heart shall receive a monthly salary of 5,000. If Heart receives P80,000 in the distribution of profits, determine the amount of income for the year ended December 31, 2020?

9. The collection of an account in the amount of 20,000 was recorded and posted in the books as a debit to cash and credit to Sales by 2,000. At what amount should the affected accounts be corrected? (The entry to correct the accounts serves as the solution for this problem)