Nakakkapagtataka (60%), Nakapagtataka (20%), Nakakkkapagtaka (20%) are partners with present capital balances of P60, 000, 72, 000 and 24, 000 respectively. Nakakapagtak is to join the partnership upon contributing P72, 000 to the partnership in exchange for a 25% interest in capital and a 20% interest in profits and losses. The existing assets of the original partnership are undervalued by P26, 400. The original partners will share the balance of profits and losses in proportion to their percentages. What would be the capital balances of Nakakkapagtataka in the new partnership?