The accounts of Partnership of PBA at December 31, 2017 are as follows: Cash 132,000 Liabilities 100,000 Non-cash assets 1,166,000 Loan from B 32,000 Loan to P 24,000 P, capital 330,000 Total 1,322,000 B, capital 586,000 A, capital 274,000 Total 1,322,000 They divide profits and losses 3:5:2 to P, B, A respectively. They have decided to liquidate the partnership at this date. 13. Determine the amount payable to Partner A if cash is paid just before the start of liquidation on December 31, 2017. a. P 28,286 c. P 35,357 b. P 35,300 d. P 35,120 14. Determine the amount Partner B would have received by the time Partner A would have received a cumulative amount of P 72,000 a. R, 3,000 S, 113,000 b. R, 3,516 S, 140,530 c. R, 3,750 S, 141,250 d. R, 3,516 S, 145, 200