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20) During 2019, Dustox Company was sued by a competitor for P15,000,000 for infringement of a trademark. Based on the advice of legal counsel, Dustox accrued the sum of P10,000,000 as a provision in the financial statements for the year ended December 31, 2019. On February 15, 2020, the Supreme Court decided in favor of the party alleging infringement of the trademark and ordered the defendant to pay the aggrieved party a sum of P14,000,000. The financial statements were prepared by the management on January 31, 2020 and authorized for issue on February 20, 2020. What amount of provision should be recognized by Dustox on December 31, 2019