Please help me

In preparing the aging of accounts receivable (A/R) of HOPE Inc., the accountant determined that the net realizable value of receivables is P4,000,000 on December 31, 2020. Additional information available are as follows: A/R - December 31, 2020 P4,500,000 A/R-net December 31, 2019 2,000,000 A/R - January 1, 2020 2,350,000 Accounts written off during 2019 100,000 How much is the doubtful accounts expense for 2020