WHAT IS THE CAPITAL BALANCE OF B AFTER THE RETIREMENT OF A?

On December 31, 2020, the Slolement of Financial Position of ABC Partnership is presented below: Asgets Liabilities and Capital Assets P 90,000 Payable to A P 5,000 A. Capital 20.750 B. Copilol 19.250 C. Capital 45.000 Total Assets P 90/000 Total Liabilities & Capital P 90.000 A. B. and C share profits and losses In the ratio of 29%%. 25% and 50%% respectively. It was agreed among the partners that A retires from the partnership and the partnership assets to be adjusted to their fair market value of P102,000 as of December 31, 2015. The partnership would pay A P30.250 cash for his total interest in the partnership. Whal is the capital balance of B after the refrement of A