X and Y have been operating an accounting firm as partners for a number of years and at the beginning of 2018, their capital balances were P60,000 and P75,000, respectively. During 2018, X invested an additional P 10,000 on April 1 and withdrew P6,000 on August 30. Y withdrew P12,000 on May 1 and invested P6,000 on November 1. In addition X and Y withdrew their salary allowances of P18,000 and P24,000, respectively. At year-end 2018 total capital of the X and Y partnership was P182,000. X and Y share income after salary allowances in a 60:40 ratio. The share of X on the 2018 net income is: a. P43,600 b. P 36,400 c. P47,400 d. P26,800