Partnership liquidation

Jessie, James and Jean decided to liquidate their partnership on September 30, 2019. Their capital balances and profit ratio, before closing entries were made, follow: Jessie, Capital (40%) P50,000; James, Capital (30%) P60,000 and Jean, Capital (30%) P20,000. The net income from January 1 to September 30 is P44,000. On the date of liquidation, the cash and liabilities are P40,000 and P90,000, respectively. How much must be realized from the sale of the non-cash assets in order for Jessie to receive P55,200 in full settlement of his interest in the firm