The Corporation, a calendar - year corporation, purchased a machine for P130,000 on January 1, 2015. At the date of purchase, the Corporation incurred the following additional costs:

Loss on sale of old machinery P 2,000

Freight - in 1,000

Installation cost 4,000

Testing cost prior to regular operation 600

The estimated salvage value of the machine was P 10,000 and the Corporation estimated that the machine would have a useful life of 20 years, with depreciation being computed on the straight- line method. In January, 2017, accessories costing P 7,200 were added to the machine in order to reduce its operating costs. These accessories neither prolonged the machine's life nor did they provide any additional salvage value.

1. What is the total cost of the machine acquired on January 1, 2017? 2.The 2017 depreciation expense for the accessories is? 3. The 2017 total depreciation expense is?