The total of the partner, capital accounts was P110,000 before the recognition of partnership asset revaluation in preparation for the withdrawal of a partner whose profit or loss sharing is 2/10. He was paid P28,000 by the firm in final settlement for his interest. The remaining partners' capital accounts, excluding their share of the asset revaluation, totalled P90,000 after his withdrawal. The total asset revaluation of the firm agreed upon was