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Question - Reyes, Silva and Tan formed a joint operation. Reyes was designated as the manager and was to record the joint operation's transactions in his own books. As manager, Reyes was to be allowed a salary of P 10,500; the remaining profit or loss was to be divided equally. The following balances appeared at the end of 2020, before adjustment for operation inventory and profit:
Debit Credit
Joint operation cash P 48,000 P -
Joint operation - 15,000
Silva, capital 1,000 -
Tan, capital - 27,000
The operation was terminated on December 31, 2020 and unsold merchandise costing P 12,000 were taken over by Tan. Reyes made cash settlement with Silva and Tan. In the final cash settlement, how much did Tan receive?
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