LL, MM, PP are partners with capitals of P40,000, P25,000, and P15,000 respectively. The partnership agreement provides that each partner shall be allowed 5 percent interest on their capital, that LL shall be allowed an annual salary of P8,500, and that MM shall be entitled to a minimum of P14,000 per annum including amounts allowed as interest on capital and as share of profit. Profit after interest and salary allowances is to be divided between LL, MM, and PP 5:3:2 respectively. What amount must be earned by the partnership during 2019 before charges for interest or salary if LL is to receive an aggregate of P20,000 to include interest, salary, and share of profit?