2. Joan, Joey, and Justin share profits and losses in the ratio of 3:2:1. ASn June 30, 2019, the capital balances of Joan, Joey, and Justin were P100,000, P80,000, and P/0,000, respectively. The partners decided to liquidate. They sold non-cash assets for P130,000. After settlement of all liabilities amounting to P30,000, they stll had P184,000 cash left for distribution, The share of Joan in the loss on realization of non-cash assets amounted to . 33,000 . 42,000 C. P48,000 D. P66,000 3. Refer to Item 2. The carrying value of the non-cash assets was A. P163,000 B. P172,000 C. P196,000 D. P214,000 4. Refer to Item 2. Justin's share in final cash left for distribution would be A. P48,000 B. P63,400 C. P59,000 D. P58,000