On Jan 1, 2022, AB and QR agreed to form a partnership. The following are their assets and liabilities: Accounts AB QR P Cash 76,000 136,000 Accounts 88,000 48,000 Receivable Inventories 304,000 364,000 Machinery 480,000 440,000 Accounts 216,000 144,000 Payable Notes 140,000 60,000 Payable AB decided to pay-off his notes payable from his personal assets. It was also agreed that QR inventories were overstated by P24,000 and AB machinery was over depreciated by P20,000. QR is to invest/withdraw cash in order to receive a capital credit that is 20% more than AB's total net investment in the partnership. How much cash will be presented in the partnership's statement of financial position? 274,400 450,400 410,400 486,400