Please help me solve this one. I need the answer asap.

POBLEM 3 A and B formed a partnership. The following are their capital contributions: A B Cash 200,000 Accounts receivable 50,000 Equipment 350,000 Total 250,000 350,000 Additional information: The accounts receivable includes a P15,000 account that is deemed uncollectible. The equipment is over-depreciated by P25,000. The equipment was obtained by B through financing. The related loan payable has an unpaid balance of P125,000 which the partnership assumes on repaying. Question: Which partner has the higher capital credit, and by how much