The balance of MAY Partnership on December 31 2020 is given below Cash P25,000.00 Receivable 25,000.00 Inventories 180,000.00 Plant and Equipment 120,000.00 Total Assets P350,000.00 Accounts Payable P20,000.00 Loan Payable to Mel 30,000.00 Mel, Capital 100,000.00 Alice, Capital 100,000.00 Yol, Capital 100,000.00 Total Liabilities and Equity P350,000.00 Profit and loss ratio is 1:1:2 respectively A new partner, Eva On January 1 2021 who gave her car to Mel in exchange for a half of her equity. The car costs P250,000 but has a book value of P200,000 and a market value of P120,000. Eva Capital will be credited for