on June 30, 2019, the statement of financial position of Meycauayan Marketing, a partnership, is summarized as follows: Assets Orosco, Capital P600,000 De Guzman, Capital 360,000 240,000 Orosco and De Guzman share profit and losses at a 6:4 ratio, respectively. They agreed to take in Gener Castillo as a new partner, who purchased 1/8 interest of Orosco and De Guzman for P100,000. What is the amount of Gener Castillo's capital to be taken up in the partnership books if the book value method is used? a. P75,000 P50,000 C . P100,000 b. d.. P125,000 8. The capital accounts of the partnership of Cebedo, Esparaguera, and Chanjueco on June 1, 2019 are presented below with their respective profit and loss ratio: Cebedo P139,200 1/2 Esparaguera 208,800 1/3 Chanjueco 96,000 1/6 On June 1, 2019, Dela Calzada is admitted to the partnership when he purchased, for P132,000, a proportionate interest from Cebedo and Chanjueco in the net assets and profits of the partnership. As a result, Dela Calzada acquired a one-fifth interest in the net assets and profits of the firm. Assuming that implied goodwill is not to be recorded, what is the combined gain realized by Cebedo and Chanjueco upon the sale of a portion of their interest in the partnership to Dela Calzada? a. P 0 C. P62,400 b. P43,200 d. P82,000