Patricio Corporation purchased a depreciable asset for P420,000 on January 1, 2020. The estimated salvage value is P42,000, and the estimated total useful life is 9 years. The straight-line method is used for depreciation. On the beginning of 2024, Patricio changed its estimates to a useful life of 6 years from the date of acquisition. How much is the accumulated depreciation as of December 31, 2024