The Mac-Don-Ald Partnership is being liquidated. All liabilities have been paid and the remaining assets are being realized gradually. The equity of the partners is as follows: MAC: Capital - P33,000, Loans Payable -P7,000, P&L Ratio - 2; DON: Capital - P42,000, P&L Ratio - 3; ALD: Capital - P95,000, Loans Receivable - P15,000, P&L Ratio - 5. The second cash payment to any partner/s under program of priorities shall be made thus: * To Mac -4,000 To Mac P6,000 - To Ald P10,000 To Mac -P4,000 and Ald -10,000