On January 1,2009 , Santa Corporation acquired a machine at a cost of P41,000. The machine's service life was estimated to be ten years and its residual value to be P1,000. The straight line method was used for depreciation. On January 1, 2015, the machine's remaining service life was estimated at five years and its residual value at P1,500. For 2015 , in regard to this machine, Santa should record depreciation of