K, L and M partnership had the following balances just before entering liquidation: Cash Non-cash assets P10,000 300,000 Liabilities K, Capital L, Capital M, Capital Total P130,000 60,000 40,000 80,000 P310,000 Total P310,000 K, L and M share profits and losses in the ratio of 2:4:4. Non cash assets were sold for P180,000. Liquidation expenses were P10,000. Assume that K was personally insolvent, L and M were both solvent and able to cover deficit in their capital accounts, if any. What amount of cash should be paid to partner K