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Use the following information for the next two (2) questions: On January 1, 2019. Forte Company sold appliance service contract agreeing to repair appliance for a 2-year period. Forte Company's past experience is that of the total amount spent for repairs on service contracts, 40% is incurred evenly in the first contract year and 60% evenly in the second contract year. Service contract sales for the past two years were P800,000 in 2019 and P950,000 in 2018. All contract sales are made evenly during the year. Actual expenditures made in 2019 and 2020 were P110,000 and P280,000, respectively. QUESTIONS: 19) The net profit from the service contracts for 2019 is ANSWER: 20) The balance of the unearned service contract revenue account at December 31, 2020 is