The following is the list of income and expense accounts of JJJ Partnership as of year-end December 31, 2023 Freight-in Purchase Discount Purchases Rent Expense Merchandise Inventory, January 1 Sales P7,500 8,200 300,000 10,000 50,000 800,000 Salaries and Wages Sales Discount Sales Returns and Allowances Supplies Expenses Taxes and Licenses Expense Utilities Expense P90,000 12,000 4,500 9,500 15,000 60,000 Additional information: Merchandise Inventory, December 31, P26,500 If net income or loss is divided equally among the three partners James John, and Jude, what is the share in the net income or loss of Jude for the year-end December 31, 2023? Note: Enter a positive amount if share is positive. Enter a negative amount if share is negative. Round off answer to the nearest peso.