On January 31, 2019, Alpha Corporation factored accounts receivables of P1,500,000 with credit terms of 3/10, n/30 immediately after shipment of the goods to the customer. The factor charges a 4% commission based on the gross amount of the receivables factored. The factor also withheld 25% of the amount factored to cover for sales returns and allowance. On February 6, 2019, the customer subsequently returned P80,000 of damaged merchandise. What is the journal entry for February 6?*