Samantha Sanchez subscribed to 3,500 preference shares (P100 par) of Samba Corporation for P420,000. On the date of subscription, Samantha paid 40% of the total subscription price. Afterwards, she paid 15% of the unpaid balance. After numerous attempts of collection, no payment was received and the subscription was declared as delinquent. Samba Corporation incurred P12,000 in advertising the auction. In the auction, there were no bidders. How much is debited to the account Treasury Shares?