On December 31, 2020, the partnership of Abe, Bravo, Chartie and Delfin decided to liquidate with the following account balances. Cash NCA Liab. Bravo Charlie Abe Bravo Charlie Delfin Loan Loan (10%) (20%) (45%) (25% ) 20,000 180,000 100,000 10,000 5,000 15,000 25,000 15,000 30,000 Assuming that Bravo and Charlie are limited partners and Abe, Bravo, Charlie and Delfin are solvent up to P10,000; P15,000; P10,000 and P5,000 respectively; determine the cash settlement given to Abe if the NCAS were sold for P100,000 (round to nearest peso).