Salawahan Company had the following machineries that are depreciated under the group depreciation method:

	Cost	Residual Value	Depreciable Cost	Useful Life	Depreciation
Equipment A	P3,200,000	P200,000	P3,000,000	15	P200,000
Equipment B	2,100,000	100,000	2,000,000	8	250,000
Equipment C	5,300,000	300,000	5,000,000	10	500,000
Total	P10,600,000	P600,000	P10,000,000		P950,000

After 4, years Salawahan sold Equipment A for P800,000 and purchased Equipment D for P5,000,000 to replace the asset. How much is the debit to accumulated depreciation upon sale of Equipment A? (Use 2 decimal places in computing for the composite rate, e.g., 2.51%)