In 2015, Karen Company acquired a land containing ore for a total cost of Php 60,000,000. Immovable tangible equipment costs totaled Php 5,000,000. Geologist estimates that the total units estimated to be extracted is 2,000,000. It is estimated that 200,000 units will be extracted each year during the useful life of the wasting assets. The immovable equipment has a 15 years useful life. Actual units extracted during the years 2015 to 2017 totaled 620,000 units. In 2019, the company resumed operation and there were 150,000 units extracted.

Required: Based on the above facts, answer the following:

1. How much is the 2017 accumulated depletion balance of the immovable equipment?
2. How much is the 2019 depletion expense of the immovable equipment?