Kristina, Numkena and Norah formed a partnership on November 10, 2013, known as KNN trading. Kristina, Numkena each contributed P60,000 cash. Norah's contribution consisted of 100 shares of Alaine Company stock which had cost him P40, 000. On November 10, 2013, the stock had a market value of P60, 000. The net profit from operations after adjustments is P236,700 as of December 31, 2014 and after considering the following information: a. Personal consumption of partners and families is P4,000 for each partner per month b. Each of the partners devotes full time to the business and withdrew P3, 000 per week in 2014. Ignoring the result of the operation for the prior year, the capital account of Norah as of December 31, 2014 is