On January 1, 2009, partners AAA, BBB and CCC, who share profits and losses in the ratio of 5:3:2, respectively, decided to liquidate their partnership. On this date, the partnership's condensed balance sheet was as follows:

Cash P 50,000

Other assets 250,000

P 300,000

Liabilities P 60,000

AAA, capital 80,000

CCC, capital 90,000

BBB, capital 70,000

Total P 300,000

On June 15, 2009, the first cash sale of other assets with a carrying amount of P150,000 realized P120,000. Safe installment payments to the partners were made the same date. How much cash should be distributed to each partner?

AAA BBB CCC

a. P 15,000 P 51,000 P 44,000

b. 40,000 45,000 35,000

c. 55,000 33,000 22,000

d. 60,000 36,000 24,000