H1 and H2 are partners who have capital balances of P95,000 and P65,000 and who share profits 60% and 40% respectively.

[answerhappygod]

H1 and H2 are partners who have capital balances of P95,000 and
P65,000 and who share profits 60% and 40% respectively. They
agree to admit H3 as a partner upon his payment of
P94,000.

One-third of the capital balances of the old partners are
transferred to the new partner, old partners dividing the cash
between themselves. H3 capital must be equal to the amount
paid for his interest.
P94,000s
P73,000
P49,000
P122,000
How much is the asset revaluation before H3 purchase the 1/3
interest from the old partners?