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Partners BOYAN and DINA who have been dividing profits and losses in the ratio of 3:2, respectively, decided to liquidate their partnership. Capital balances before

Partners BOYAN and DINA who have been dividing profits and losses in the ratio of 3:2, respectively, decided to liquidate their partnership. Capital balances before liquidation were: BOYAN, P 40,000; and DINA, P 30,000. After paying in full liabilities of P 30,000, they have P 49,000 cash to divide.

Loss on realization is?

BOYAN and DINA must receive cash of?

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