The following accounts were obtained from the trial balance of GINA Company: Cash - P15,000; Accounts receivable - P8,000; Machinery - P30,000; Accounts Payable - P4,500; Revenue - P10,000; Total expenses - P6,000. What is the amount of GINA, capital, assuming all accounts are in their normal balances? O A. P53,000 O 52,500 . 48,500 D. 244,500 20 When comparing the Statement of Financial Position of Arabella Builders for the years 2018 and 2019. It showed a decrease in total assets of P89,000 and owner's equity by P55,000. The change in liabilities would amount to: A. Increase of P144,000 O B.Increase of P34,000 O c. Decrease of P144,000 D Decrease of P34,000