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Question - As of December 31, 2021, the books of Ton Partnership showed capital balances of: T, P40,000; O, P25,000; N, P5,000. The partners' profit and loss ratio was 3:2:1, respectively. The partners decided to liquidate and they sold all non-cash assets for P37,000. After settlement of all liabilities amounting P12,000, they still have cash of P28,000 left for distribution. Assuming that any capital debit balance is uncollectible, what is the share of T in the distribution of the P28,000 cash?
a. P17,800 c. P19,000
b. P18,000 d. P17,000
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