In the full calendar year 2011 of CD partnership, they operated with the following profit and loss agreement: Monthly salaries P15,000 to C, and annual salary of P225,000 to D Interest is allowed to both partners based on 5% of the simple average of their respective capital Bonus is allowed to D for 5% of net income after salaries, interests, and bonus Remainder is shared by the partners 2:1 for C and D, respectively. Net income for the year 2011 amounted to P400,500. Capital balances of the partners on December 31, 2011 amounted to P250,000 and P280,000 for C and D, respectively. Capital balances of the partners on December 31, 2010 amounted to P150,000 and P220,000 for C and D, respectively. 11. How much was bonus allowed to D? 12. How much did C withdraw from the partnership during the year