Mang and Tomas entered into a partnership on March 1, 2019 by investing assets. Mang invested P30,000 cash, and Furniture amounting to P200,000. While Tomas invested inventory costing P90,000 and computer equipment amounting to P160,000. The agreement between Mang and Tomas provides that profits and losses are to be divided into 40 percent to Mang and 60 percent to Tomas, and that the partnership is to assume a liability on the computer equipment of P60,000. The partners further agree that Tomas is to receive a capital credit equal to his profit and loss ratio. How much cash is to be invested by Tomas?

145,000

135,000

155,000

130,000