The following data were compiled prior to preparing the balance sheet of the San Juan Corporation as of December 31, 2019:

Authorized common stock, P100 par value P 2,000,000 Donated capital 400,000 Revaluation increment on property 400,000 Unissued common stock 400,000 Retained earnings, unappropriated 360,000 Reserve for depreciation 300,000 Subscribe capital stock 240,000 Reserve for bond sinking fund 200,000 Premium on capital stock 160,000 Premium on bonds payable 120,000 Stock warrants outstanding 100,000 Cash dividends payable 80,000 Treasury stock, at cost 72,000 Stock subscriptions receivables 60,000 Net unrealized loss on available for sale securities 48,000 Gain on sale of treasury stock 40,000