The balance sheet as of July 31, 2018 for the partnership of X, Y, and Z show the following information:

Total assets (at cost)	P450,000
Loan from X	25,000
X, Capital	108,000
Y, Capital	113,000
Z, Capital	204,000

It was agreed among partners that X retires from the partnership and it was further agreed that the assets be adjusted to their fair values of P392,000 as of July 31,2018. The partnership would pay X P100,000 cash plus a non-cash asset with a fair value of P12,000 for Xs partnership interests. No goodwill is to be recorded. X, Y, and Z share profits and losses: 20%, 20%, and 60%, respectively.

What are the capital balances of Y and Z after X retires from the partnership?

Group of answer choices

105,300; 180,900

97,500; 157,500

103,750; 176,250

99,050; 162,150