please answer this:

The LizQuen Partnership was formed on October 1. At that date, the following assets were contributed: The building is subject to a mortgage loan of P320,000 which is to be assumed by the partnership. The partnership agreement provides that Liza and Quen share profit and loss of 60% and 40%, respectively. Assuming that the partnership agreement provides that the partners initially should have an equal interest in partnership capital, Quen's capital account in October 1 should be P2,000,000P1,160,000P1,000,000P840,000