2. The firm of JJ, KK, LL, and MM decides to liquidate. Partners share profits and losses as follows: JJ, 40%; KK, 35%; LL, 15%; and MM, 10%. The trial balance on October 1, 2019 the date on which liquidation begins, follows: Assets Cash P10,000 Other assets 255,500 Total Assets P265.500 Liabilities and Capital Accounts payable JJ, loan KK, loan JJ, capital KK, capital LL, capital MM, capital Total liabilities and capital P9,000 18,000 30,000 60,000 64,500 54,000 30,000 P265.500 Cash of P38,100 is available at the end of October. How much cash is distributed to the partners?