Prior to liquidation, the partners’ capital balances are reported as follows: ARIANA - Capital, ₱210,000, P&L Ratio, 1/4; GRANDE - Capital, ₱240,000, P&L Ratio, 3/4. The total liabilities of the partnership amount to ₱200,000, and all assets available are non-cash assets which were realized at ₱500,000. The cash distribution to partners would be:

a. Ariana –₱125,000; Grande –₱375,000

b. Ariana –₱135,000; Grande –₱165,000

c. Ariana –₱172,500; Grande –₱127,500

d. Ariana –₱140,000; Grande –₱160,000