During the current year, Bolton Company held 30,000 shares of Michael Company's 100,000 outstanding shares and 6,000 shares of Billie Company's 300,000 outstanding shares. During the current year, Bolton received P300,000 cash dividend from Michael, P15,000 cash dividend and 3% stock dividend from Billie. The closing price of Billie share is P150. What amount should be reported as dividend revenue for current year?