For items 20-21: An entity takes a full year depreciation in the year of acquisition and no depreciation in the year of disposition. Data relating to a depreciable asset on December 31, 2021 are cost P11,600,000, residual value P2,000,000, accumulated depreciation P7,680,000 and useful life 5 years. The asset was acquired on July 1, 2019. Using the same depreciation method in 2019, 2020 and 2021, what amount of depreciation should be recorded in 2022?