1

MIirano
360,000
(60,000)

Bulusan
225,000
(37,500)

Bongalon
135,000
(22,500)

Marano
120,000

300,000
(100,000)

187,500
12,500

112,500
87,500

120,000
0

200,000
3,150

200,000
3,150

200,000
3,150

120,000
3,150

201,650

201,150

201,650

121,150

SINCE MARANO REQUIRES 25% capital interest

UNG TOTAL NI MIRANO BULUSAN AT BONGALON IS 75%
201650
201150
201650
P604,450- 75%
604,450/3=201,148.33 25% UNG CREDIT DAPAT NI MARANO
So
201,148.33
(121,150) REFER TO THE BOLD LINE
Equals to 80,333