Kathryn and Daniel, partners for eleven years,

are concluding their partnership. Kathryn is

stepping down due to personal reasons, and

Daniel is introducing Andrea as a new partner.

As of December $31,$ partnership assets amount

to P$200,000,$ liabilities are P$50,000,$ and the

fiscal year's net profit is $P30,000.$

Kathryn's capital account balance is $P80,000,$

with her withdrawal effective at the fiscal

year$-$end.

Andrea and Daniel plan to share profits and

capital contributions at a $60$:$40$ ratio.

For Andrea's entry, what will be her initial

capital contribution?