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Problem 1: Partners Hapon, Chino and Koring decided to liquidate. Cash available, after Realizing of assets amounting to P250,000 and payment of liabilities of P85,000, amounted to P 194,550 while Capital balances of the partners amounted to P80,000, P118,300 and (P3,750) to Hapon, Chino and Koring respectively. Assuming all partners are insolvent with profit and loss ratio of 40%, 35% 25% respectively, the Hapon's share in the available cash balance would be? Chino's share in the available cash balance would be? Koring's share in the available cash balance would be? how much was the Cash balance before liquidation?
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