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Dynasty Company sells gift certificates redeemable only when merchandise is purchased. Upon redemption, Dynasty Company recognizes the unearned revenue as realized. Information for 2019 is as follows: Unearned Revenue, January 1, 2019 P650,000; Gift certificates sold P2,250,000; Gift certificates redeemed P1,950,000; Gift certificates unredeemed for a long time P100,000; Cost of Goods Sold 60%%. What amount should be reported as Unearned Revenue on December 31, 2019, following the ruling by the Department of Trade and Industry that gift certificates no longer have an expiration period? Jolens Company reported pre-tax financial income of P6,200,000 for the calendar year 2019. Included in the other income section of the income statement was P200,000 of interest revenue from government bonds held by the entity which is non-taxable. The income statement also included depreciation expense of P500,000 for a machine that cost P3,000,000. For tax purposes, the depreciation for this machine is P600,000. The tax rate is 30%% for 2019. How much is the current tax expense for 2019