As of December 31, 2020, JoshRicciMark company had the following liabilities:

Loans payable with BPI - 10%, P10,000,000 payable on January 5, 2020. The company has not yet paid the interest on the loans.

Loans payable with BDO dated - 13%, P8,000,000 payable today, December 31, 2020. The interest on the loan was already paid.

4%, P5,000,000 notes payable, the maturity date is on March 20, 2022. The company breached an agreement on November 27, 2020. On December 28, 2020, the creditor agreed to not demand payment for 11 months from this date.

3%, P3,000,000 notes payable maturing on February 22, 2021. The company signed an agreement on December 28, 2020 to borrow up to P3,000,000 to refinance the notes payable on a 3-year basis. The agreement called for borrowings not to exceed 80% of the value of the collateral the company was providing. On December 31, 2020, the value of the collateral was P3 500 000.

Add'l notes:

1. The loans payable with BPI was extinguished on December 31 2020 by giving up its special equipment with cost of P15 000 000 and accumulated depreciation of P7,600,000. The equipment has a fair value of P8 900 000 million.

2. The loans payable with BDO was extinguished on December 31. 2020 by issuing 180,000 of the company's P30 par value, ordinary shares. The ordinary shares were selling for P45 on this date.

1. How much is the gain or loss on extinguishment of the BPI loan?

2. How much is the share premium on issuance?

3. How much is the non-current liabilities of the company?