Orange and Lemon share profits and losses equally. They decided to liquidate their partnership when their net assets amounted to P 260,000. Capital balances were P 170,000 and P 90,000, respectively....

Orange and Lemon share profits and losses equally. They decided to liquidate their partnership
when their net assets amounted to P 260,000. Capital balances were P 170,000 and P 90,000,
respectively. If the non-cash assets were sold for an amount equal to book value, what amount of
cash should Orange and Lemon respectively received?