The partnership agreement of Niza and Sala provides the interest at 20% per year is to be credited to each partner on the basis of weighted-average capital balances. A summary of Sala's capital account for the year ended December 31, 2019 follows:

Balance, January 1

P500,000

Additional Investment, April 30

120,000

Withdrawal, October 31

(80,000)

Balance, December 31

540,000

What amount of interest should be credited to Sala's capital account for 2019?