Partners A, B, C are partners of ABC Partnership and decided to liquidate the business. Below is their condense statement of financial position dated December 31,2022. The personal assets and liabilities of the partners on this date apart from their equities in the partnership are as follows: Assume that the non-cash assets are sold for P40,000 and liquidation expenses of P13,500 are incurred and paid. 15. How much is the total cash paid to partmers? A. 14,366 B. 22.575 C. 5.091 D 8,209