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Question - Magalang, Matulungin, Masipag and Matapat are partners sharing earnings in the ratio of 3:6:9:12. The balance of their capital accounts on June 30, 2021 are as follows:
Magalang - P2,000; Matulungin -P50,000; Masipag - P50,000; Matapat - P18,000
The partners decided to liquidate, and they accordingly convert the non-cash assets into P46, 400 of cash. After paying the liabilities amounting toP16,000, they have P70,000 to divide. Assume all partners are solvent.
How much is the total assets of the partnership?
A. P86,400
B. P16,000
C. P39,600
D. P126,000
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