Laudy Company Provided the following receivables

Days Outstanding	Amount	Percentage Collectible
30 days or less	3,000,000	95%
31-60 days	1,500,000	80%
61-180 days	1,200,000	75%
181-365 days	900,000	50%
More than 1 year	100,000	0%

The beginning balance of the allowance for doubtful accounts at the start of the year was 15% of the Accounts receivable at year-end before any adjustments. During the year, the company had written off customer accounts amounting to P150,000. If the company reported doubtful accounts expense at P195,000, how much was the recovery from accounts that were previously written off?