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Problem - A balance sheet for the partnership of Sanjoe, Bea, and Piolo, who share profits and losses in the ratio 50:25:25, respectively, shows the following balances before liquidation:
Cash P72,000
Other Assets 357,000
Liabilities 120,000
Sanjoe Capital 132,000
Bea Capital 93,000
Piolo Capital 84,000
In the first month of liquidation, certain assets were sold for P192,000. Liquidation expenses of P6,000 were paid, liabilities amounting to P32,400 were paid. The partners distributed the cash available after setting aside enough cash for future liquidation expenses. Sanjoe received P37,500 in the first month.
Required - How much cash did the partners set aside for future liquidation expenses?
a. P18,000
b. P105,600
C. P87,600
d. P0
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