Light, Day and Fire of Sunshine Partnership with a profit and loss sharing ratio of 25%, 15% and 60% respectivelyhas the following account balances: >DUring June, some non cash assets were sold that...

Light, Day and Fire of Sunshine Partnership with a profit and loss sharing ratio of 25%, 15% and 60% respectivelyhas the following account balances:
>DUring June, some non cash assets were sold that resulted to a loss of P20,000. Liquidation expenses of P31,000 were paid and additional expenses amounting to P24,000 were expected to be incurred through the following month of liquidating the partnership.
> Liabilities to outsiders amounting to P79,000 were paid.
> For Fire to receive P31,000 on the first distribution of cash, How much is the book value of the unsold Non-cash assets ?

Extracted text: DEBITS CREDITS Cash 105000 Liabilities 131000 Non Cash Assets 970000 Loan From Fire 25000 Loan to Day 48000 Light, Cap 280000 Receivable from Light 11000 Day, Cap 406000 Expenses 639000 Fire, Cap 564000 Revenues 367000 Total 1773000 1773000