Juanito loaned P30,000 from Andeng with 7.5% interest per annum payable on March 31, 2021. Because he needed more money Juanito got a second loan from Andeng worth P80,000 still at 7.5% interest per annum, also payable on March 31, 2021. When Juanito got his 13^th month pay from his employer he wanted to pay P20,000 to Andeng so his loan balance will be reduced.

the answer shall be based on "if the debts are of the same nature and burden (same interest rate) apply the payment proportionately." How will you apportion the P20,000 payment made by Juanito to the two loans?