Jayden and Aria formed the J & A partnership several years ago. Capital account balances on January 1, 2022 were: Jayden, P 993,500; and Aria, P536,500.

The partnership agreement provides Jayden with an annual salary of P20,000 plus a bonus of 5% of partnership net income for managing the business. Aria is provided an annual salary of P30,000 with no bonus. The remainder is shared evenly. Partnership net income for 2018 was P60,000. Aria and Jayden each invested an additional P10,000 during the year to finance a special purchase. Year-end drawing account balances were P30,000 for Jayden and P20,000 for Aria. Aria's capital balances as of December 31, 2018 should be: