On June 30, 2021, the statement of financial position of CACAO Marketing, a partnership, is summarized as follows: OROS AND Guzman share profit and losses at a 6:4 ratio, respectively. They agreed to take in ZORO Castillo as a new partner, who purchased 1/8 interest of Oros and Guzman for P100,000. What is the amount of ZORO Castillo's capital to be taken up in the partnership books if the book value method is used? Assets P600,000 Oros, Capital P360,000 Guzman, Capital P240,000 a. P75,000 b. P50,000 c. P100,000 #125 000