51.)

PaVaBa Co. is insolvent and its statement of affairs shows the following information:

Estimated gains on realization of assets

............

P 1,440,000

Estimated losses on realization of assets

............

2,000,000

Additional assets

............

1,280,000

Additional liabilities

............

960,000

Capital stock

............

2,000,000

Deficit

............

1,200,000

what is the pro rata payment on the peso to stock holder?