An entity reported an impairment loss of P2,200,000 in 2019. The impairment loss was related to an equipment acquired on January 1, 2011 for P16,000,000 with no residual value. Straight line annual depreciation was recorded at P640,000 until 2019. Depreciation for 2020 was computed based on the recoverable amount on December 31, 2019. The entity decided to measure the asset using the revaluation model on December 31, 2022. On such date, the asset had a fair value of P13,000,000. 1. What amount should be recognized as gain on reversal of impairment in 2022? 2. What amount was recognized as revaluation surplus on December 31, 2022? 3. What amount should be recognized as depreciation for 2023?