Silverio, Domingo, Reyes, and Pastor are partners sharing earnings in the ratio of 3:4:6:8

respectively.

The balances of their capital accounts on December 31, 2011 are as follows:

Silverio P

1,000; Domingo P25,000; Reyes P 25,000; and Pastor P9,000.

The partners decided to liquidate, and they accordingly convert the non-cash assets into P23,200 of

cash.

After paying the liabilities amounting to P3,000, they have P22,200 to divide.

Assume that a

debit balance in any partner's capital accounts is uncollectible.

After the P22,200 was divided, the

capital balance of Domingo was:

a.

P3,200

b.

P3,920

c.

P4,500

d.

P17,800