The accounts of the Partnership of R, S, and T at the end of its fiscal year on November 30, 2019 are as follows: Cash P 166,000 Loan from S P 32,000 Other non-cash R, capital (30%) 426,000 assets 1,132,000 Loan to R 24,000 S, Capital (50%) 218,000 Liabilities 420,000 T, capital (20%) 226,000 If in the first cash distribution, S received P80,000, which of the following statements is incorrect? a. Total amount distributed to partners is P538,000. b. Total amount paid to creditors is P420,000. C. Total amount realized from the non-cash assets is P958,000 d. R received an amount equal to P300,000