On January 1, 20x1, A, B and C decided to liquidate their partnership. On this date, the partners' capital balances were P400,000, P680,000 and P800,000, respectively. The partners share in profits and losses on a ratio. During the month, all the assets of the partnership were converted into P224,000 cash. The partnership has liabilities of P120,000. A and B are solvent but C is

insolvent. How much did B receive from the settlement of his interest in the partnership?

a 94,400

b. 147,200

c. 9,600

d. O