W, X, and Y are partners sharing profits and losses in the ratio of 4:3:3, respectively. The condensed balance sheet of Heidi Partnership as of December 31, 2015 is: Cash.......... Other assets...... Total assets .... Heidi Partnership Balance Sheet December 31, 2015 Liabilities W, capital....... X, capital ...... Y, capital ..... Total liabilities and capital a. P36,000; P27,000; and, P27,000 b. P44,000; P28,000; and, P28,000 P16,000; P12,000; and, P12,000 P24,000; P13,000; and, P13,000 C. d. P 50,000 130,000 P180,000 Assume instead that the Heidi Partnership is dissolved and liquidated by installments, and the first realization of P40,000 cash is on the sale of other assets with book value of P80,000. After the payment of liabilities, the available cash shall be distributed to W, X, and Y, respectively, as follows: .... P 40,000 60,000 40,000 40,000 P180,000