The balance of MAY Partnership on December 31 2020 is given below Cash Receivable Inventories Plant and Equipment Total Assets Accounts Payable Loan Payable to Mel Mel, Capital Alice, Capital Yol. Capital Total Liabilities and Equity Profit and loss ratio is 1:1:2 respectively P25,000.00 25,000.00 180.000.00 120,000.00 P350,000.00 P20,000.00 30,000.00 100,000.00 100,000.00 100,000.00 P350,000.00 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?