The condensed statement of financial position of the partnership of Edora, Fredrick and Gojo with corresponding profit

and loss sharing percentage as of June 30, 2013 was as follows:

Net assets P400,000
Edong, capital (50%) P200,000
Fredo, capital (30%) 120,000
Godo, capital (20%) 80,000
P400,000
As of said date, Edora retired from the partnership. By mutual agreement, she was paid P225,000 for her interest in the
partnership. The total implied goodwill was to be recorded. After Edora's retirement, the total net assets of the
partnership were?
a. P250,000
b. P17 5,000
c. P200,000
d. P225,000