The following information relates to the defined retirement benefit plan of ABC Company for the year ended December 31, 2021: Fair value of plan assets, January 1, 2021 P2,500,000 Fair value of plan assets, December 31, 2021 3,200,000 Contributions made to the fund 800,000 Benefits paid 340,000 Discount rate 10% How much actuarial loss shall be taken to other comprehensive income relating to the plan assets?