January 1, 2020, Bankruptcy Partnership entered liquidation. The partner's balances on this date are as follows:

Anno (25%) P125,000Caring (35%) P270,000Janang (40%)P185,000

The partnership has liabilities amounting to P220,000, including a loan from Caring P30,000. Cash on hand before the start of liquidation is P40,000

Assume that after exhausting the noncash assets of the partnership, how much cash must be invested by the partners to satisfy the claims of the outside creditors and to pay the amount due to the partner/s?

Group of answer choices

b. P184,000

a. P218,000

d. P190,000

c. P224,000