60. Mauritania Company began operations on January 1, 2020 and adopted the weighted average method of inventory costing. Sales Cost of goods sold Gross profit Expenses Net income 2020 9,000,000 4,500,000 4,500,000 2,400,000 2,100,000 2021 12,000,000 6,000,000 6,000,000 2,700,000 3,300,000 The company's inventories on December 31, 2020 and December 31, 2021, respectively, are P810,000 and P900,000. However, had the company used the FIFO method, inventories would have been P1,260,000 and P1,500,000, respectively. Assuming the company used the FIFO method, what are the amounts of net income for 2020 and 2021, respectively? (the two answers should be separated by a semicolon with no space in between i.e. 1,500,000;1,600,000)