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1he following are the balances of the accounts in the statement of financial position of Hogwarts Partnership before liquidation: 16. If P40,000 of the book value of the non-cash assets are sold for P18,000, additional liquidation espenses of P2,500 are incurred and paid, cash withheld is P5,400, and all of the outside creditors are paid, how much is the total cash paid to partners during the first installment? A. 15,265 B. 5,530 C. 5.100 D. 10,500 17. During the first instalment the following data are relevant: 256,000 of the book value of the non-cash assets are sold for P38,000; additional liquidition expenses of P12,000 are incurred and paid; all of the outside creditors are also paid. If Harry received P11,000 during the first installment, how much is the cash withheld? A 8,500 B. 10.000 C. 9.500 D 10.500