A cash-generating unit of Patricia Company consisting of the following assets and liabilities is subject to impairment:

Cash, P400,000 Accounts receivable, P270,000 Allowance for bad debts, P70,000 Notes receivable, P450,000 Merchandise inventory, P200,000

Equipment, P850,000

Accumulated depreciation equipment, P200,000

Goodwill, P350,000

Current liabilities, P320,000

Notes payable, P180,000

Unearned income, P200,000

The fair value less cost of disposal of the CGU is P1,900,000 while its value in use is P2,500,000.

How much is the total impairment loss recognized for the CGU on impairment date?

How much is the carrying amount of the equipment after impairment?