Ling Ying Wei is operating a hospital to heal wounded people hit by gunfire. She purchased 5 new equipments amounting to Php 600,000 each during the start of 2022. The equipments are expected to be operational for 5 years after which it could be sold for Php 100,000 each.

1. How much is the total carrying value at the end of 2022?

2. How much is the adjusted accumulated depreciation on December 31, 2022