Pang, Ping and Pong opened an auditing firm on January 1, 2021. The firm is to be called 3P CPAs. To establish the firm, Pang, Ping and Pong contributed cash and other properties valued at P340,000, P260,000 and P170,000, respectively. A partnership agreement is drawn up that provides the following stipulations: 1. Regular drawings are allowed annually against share of net income up to an amount equal to 30% of the beginning capital balance for the year. 2. Profits and losses are allocated according to the following plan: a. A salary allowance is credited to each partner in an amount equal to P320 per billable hour worked by that partner during the year. b. Interest is credited to the partners capital accounts at the rate of 15% of the average capital balance for the year. c. An annual bonus is to be credited to Pang. The bonus is to be 10% of the net income after the bonus, the salary allowance and the interest. d. Any remaining partnership profit or loss is to be divided in the ratio of 7:2:1 to Pang, Ping and Pong, respectively. Because of monetary problems encountered in getting the business started, Pang made an additional investment of cash on March 1 amounting to P30,000 and Ping on July 1 amounting to P75,000 while Pong withdrew P30,000 on August 1. The billable hours for the partners during the year were as follows: Pang 1,175 Ping 1,050 Pong 800 The partnership net income for the year ended December 31, 2021 was P1,050,000 before any allocations. Each partner withdraws the maximum allowable amount for the year. Compute the following:

a. Total drawings made during the year of Pong

b. Total drawings made during the year of Pang

c. Capital balance as of December 31, 2021 of Pang

d. Profit or loss distributed to Ping

e. Capital balance as of December 31, 2021 of Pong

f. Profit or loss distributed to Pang

g. Capital balance as of December 31, 2021 of Ping

h. Profit or loss distributed to Pong

i. Total drawings made during the year of Ping