Kaya, Koto and Brod are partners. On January 3, 2019, their capital balances and profit and loss ratio are as follows:

Capital P & L Ratio

Kaya 20,000 40%

Koto 30,000 40%

Brod 50,000 20%

Brod withdrew P10 ,000 during the year. Net loss on December 31, 2019 totaled P30,000. Hence, the partners decided to liquidate the partnership. There are unpaid liabilities of P25,000 and cash on hand of P5,000. Assuming Brod received P28,000 in the initial distributions of cash, what is the amount received by Koto at this point?