Selected accounts of the KKK partnership, just before liquidation, are shown below:

Kay, loan 30,000 Dr

Kim, loan 60,000 Cr

Kay, capital 90,000 Dr

Kim, capital 180,000 Cr

Kuh, capital 150,000 Cr

The partners share profits and losses at 20%, 40%, and 40%, respectively.

In the liquidation program for cash distribution to partners, the beginning capital balances per unit of income share are :

a.Kay - (240,000); Kim - 240,000; Kuh- 150,000

b.Kay - P0; Kim - P120,000; Kuh - P75,000

c.Kay - (P120,000); Kim - P240,000; Kuh - P150,000

d.Kay - (P60,000); Kim - P120,000; Kuh - P75,000