The financial position of Lonely Co. on January 2, 2020 prior to liquidation is shown below: Cash Non-cash assets Total 50,000 Liabilities 360,000 410,000 Ang, capital (40%) Bing, capital (40%) Chan, capital (20%) Total 104,000 80,000 -130,000 96,000 410,000 The partnership is being liquidated by the sale of assets in installment. The first sale of non-cash assets having a book value of P180,000 realizes 100,000. Req. 1: The amounts of cash receive by Ang, Bing and Chan in the first installment respectively is: