The financial position of A's and B's partnership before liquidation is as follows: Assets P40,000, Liabilities P5,000, A Capital (50%) P20,000, B, Capital (50%) P15,000. All the assets are converted into P32,000 cash. After settling the liabilities, how much is the share of B in the remaining cash?

a. 27,000

b. 16,000

c. 11,000

d. 9,000