Gallardo and Peria are partners who share profits and losses

Gallardo and Peria are partners who share profits and losses equally and have equal capital account balances. The net assets of the partnership have a carrying amount of P80, OOO, Mata is admitted to the partnership with a one-third interest in profits or losses and net assets. Mata invested P34, OOO cash in the partnership. 

Required: 

A. Under Bonus Method 

1. How much is the capital balance Gallardo after the admission of Mata? 

2. How much are the capital balance of Peria after the admission of Mata? 

3. How much is the bonus? 

B. Under Revaluation of net assets method, assuming partnership inventories are overstated. 

1. How much is the adjustment of Inventory? 

2. How much is the capital balances of Gallardo after the admission of Mata? 

3. How much is the capital credited to Mata?