Use the following information to answer questions 24 to 30. Peter, Khalo and Freddy are friends who met in varsity. They shared a passion for auditing and accounting and they decided to start a consultancy business providing accounting and auditing services. The friends decided to form a partnership trading as PKF consultancy (PKF). The partners shared profits/losses in the ratio of 4:3:2 respectively. Due to Peter and Freddy receiving job offers in the United Kingdom the partners have consequently agreed to dissolve the partnership piecemeal as from 1 May 2022. The following is the trial balance of PKF on 30 April 2022: Extract - Trial balance of PKF as at 30 April 2022 R Capital: Peter 187,200 Capital: Khalo 144,000 Capital: Freddy 120,000 Property, plant and equipment 290,880 Fixed deposit: Audit Bank 130,000 Loan from Khalo 17,280 Long-term loan 115,200 Trade debtors 151,200 Bank (Dr) 21,600 Additional Information: 1. The surrender value of the insurance policy taken out on the lives of the partners is currently R80 000 and is to be paid to the partnership on the 10 June 2022. 2. An agreement was reached with all the debtors, that if outstanding balances are settled before 30 June 2022, a discount of 15% will be granted. On 10 June 2022, 80% of debtors had settled their accounts. 3. The partners agreed to distribute the cash received from the sale of assets immediately, in such a way, that while maximum distribution was to be made to the partners, a partner would under no circumstances be required to refund to the partnership any amount he had received. 4. Using the available cash, the partners agreed to settle all outstanding liabilities on 11 June 2022. 5. The partners loan account is to be transferred to his capital account. The assets were sold for cash as follows: Carrying amount Proceeds 15 June 2022 Fixed deposit R 130 0000 R130 000 20 June 2022 Computer and Equipment R120 000 R142 000 Using the columnar formal according to the loss-absorption capacity method record the liquidation of PKF from the 01 May 2022 to 15 June 2022 and answer the following. QUESTION 24 Which one of the following alternatives represents the correct amount in the capital account of Peter at the commencement of the liquidation