The following statement of financial position is presented for the partnership of David, Ebreo, and Franco who share profits and losses in the ratio of 5:3:2, respectively: Cash 60,000.00 Liabilities 140,000.00 Other Assets 540,000.00 David, Capital 280,000.00 Ebreo, Capital 160,000.00 Franco, Capital 20,000.00 Total 600,000.00 Total 600,000.00 The partners decide to liquidate the partnership. If the other assets are sold for P400,000, how should the available cash be distributed to each partner?