The c0rrect answer is already provided. I just need the s0lution to it

Suppose Beth is to be admitted in the BFF Partnership by purchasing one-half interest of Rey for P15,000 and one-fourth interst of normita and Pening for P6,000 and P9,000 respectively. Prior to admission the following is the statement of financial position of BFF Partnership

BFF Partnership Statement of Financial Position September 30, 2023 Assets Cash P115,000 Other Assets 125,000 Total Assets P240,000 Liabilities and Partners Equity P140,000 Liabilities Rey, Capital (30%) 30,000 Normita, Capital (20%) 20,000 Pening, Capital (50%) 50,000 Total Liabilities and Partners Equity P240,000 How much is the capital balance of Pening after the admission of Beth? 43,875 37,500 (with margin: 0)