Partners Santos, Salonga and Salazar share profits and losses 50:30:20, respectively. The statement of financial position of the partnership at July 31, 2015 follows: Cash P Accounts P100,0 40,000 payable 00 Other 360,00 Santos, 74,000 assets 0 capital Salonga, 130,00 capital O Salazar, 96,000 capital Total P400,0 Total P400,0 00 00 The assets and liabilities are recorded and presented at their respective fair values. Santana is to be admitted as a new partner with 20% capital interest and a 20% share of profits/losses in exchange for a cash contribution. 50) How much should Santana contribute