During the conduct of audit for financial statements 2020, the following exceptions are uncovered by the auditor: a. No depreciation is booked on 2018 amounting to P10,500 and in 2019 depreciation is overstated by 3,500. b. There is unexpired prepaid expenses not taken up December 31, 2019 - 7,250. C. Interest Expense on deposits is overstated by 12,350 on December 31, 2019. D.Interest Income earned on Loans Receivable is understated by 5,450 on December 31, 2019. What is the amount of adjustment to be taken up in Retained Earnings for December 31, 2020 if the tax rate is 30%