32. Poland Company revealed the following information pertaining to dividends from nontrading investments in ordinary shares during the year ended December 31, 2020: The entity owned a 10% interest on Warsaw Company, which declared a cash dividend of P500,000 on November 30, 2020 to shareholders to record on December 31, 2020 and payable on January 15, 2021. On October 15, 2020, the entity received a liquidating dividend of P100,000 from Auschwitz Company. The entity owned a 5% interest in this company. What amount of dividend income should be reported for the current year?