The loss on realization is?

a. 9,843.75

b. 49,218.75

On December 31,2019 , the accounting record of MM, NN, OO Partnership (a general partnership) included the following ledger account balances: Total assets of the partnership amounted to P299,062.50 including P32,812.50 cash and partnership liabilities totalled, P93,750. The partnership was liquidated on December 31, 2019 and OO received P52,031.25 cash pursuant to the liquidation. MM, NN and OO shared net income and losses in a 5:3:2 ratio, respectively