Rose, Sarah, and Tonet are in the process of liquidating their partnership. Tonet has agreed to accept the inventory, which has a fair value of Php60,000, as part of her settlement. A balance sheet and the residual profit and loss sharing percentages are as follows: CASH PHP 198000, INVENTORY 80,000, PLANT ASSET 230,000, TOTAL ASET 508,000, ACCOUNT PAYABLE 149,000, ROSE CAPITAL (40%) 79,000, SARAH CAPITAL (40%) 140,000, TONET CAPITAL (20%) 140,000, TOTAL LIABILITY AND EQUITY 508,000.f the partners then distribute the available cash, Tonet will receiveQuestion 28Select one:A.Php29,000B.Php23,000.C.Php30,000.D.Php34,000