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

How much is the Appropriated retained earnings?