DUA and LIPA share earnings in a 60:40 ratio. They have decided to liquidate their partnership. A portion of the assets has been sold but other assets with a carrying amount of P62,000 still must be...

DUA and LIPA share earnings in a 60:40 ratio. They have decided to liquidate their partnership. A portion of the assets has been sold but other assets with a carrying amount of P62,000 still must be realized. All liabilities have been paid, and cash of P28,000 is available for distribution to partners. The capital accounts show balances of P90,000 for Dua and P55,000 for Lipa. How much of the available cash for distribution should be given to DUA?