On December 31, 2020, the accounting records of the ABC partnership included the following information:

A, drawing (debit balance)P 24,000A, capitalP 123,000

B, drawing (debit balance)9,000B, capital100,500

C, loan30,000C, capital108,000

Total assets amounted to P 478,500, including P 52,500 cash, and liabilities totaled P 150,000. The partnership was liquidated on December 31, 2020, and B received P 83,250 cash pursuant to the liquidation. A, B, and C share net income and losses in a 5:3:2 ratio respectively. How much should A and C receive upon liquidation of the partnership?