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2. On June 30,200A, th e partnership statement of financial position of Coll, Maduro, and Prieto is as follows Assets, at cost P180,000 P&&L Ratio Coll, Loan Coll, Capital Maduro, Capital Prieto, Capital 20% 20% 60% 9,000 42,000 39,000 90,000 Coll has decided to retire are to be adjusted to their fair value of P216,000 at June 30, 200A. It was agreed that the partnership would pay Coll P61,200 cash for Coll's partnership interest, including Coll's loan which is to be repaid in full. Bonus to Coll is to be recognized. After Coll's retirement, what is the balance of Maduro's capital account? a. P 36,450 b. P 39,000 c. P 45,450 d. P 46,200 from the partnership. By mutual agreement, the assets