On August 1, 2022, the business assets and liabilities of Nat and Jan were as follows: Cash Nat Jan P 10,000 P 60,000 Receivables 200,000 600,000 Inventories 125,000 209,000 Land, Building and Equipment 652,000 538,000 Other Assets 2,000 3,000 Accounts payable (180,000) (250,000) Nat and Jan agreed to form a partnership by contributing their net assets, subject to the following adjustments: Receivables of P 18,000 in Nat's books and P 32,000 in Jan's books are uncollectible. Inventories of P 6,000 and P 7,000 in the respective books of Nat and Jan are worthless .Other assets in both books are written off Upon the Partnership's formation: The respective capital of partners Nat and Jan would be: The total assets of the partnership after the formation would be