SGV Partnership had the following balance sheet just before entering liquidation: Cash Non-cash Assets 10,000 300,000 Liabilities S, Capital G, Capital V, Capital 130,000 60,000 40,000 80,000 310,000 Total 310,000 S, G, and V share profits and losses in a ratio of 2:4:4. Non-cash assets were sold for P180,000. Liquidation expenses were P10,000. Assume that S was personally insolvent with assets of P8,000 and liabilities of P60,000. G and V were both solvent and able to cover deficits in their capital accounts, if any. Required: What amount of cash could s' personal creditors have expected to receive from partnership assets