An entity provided the following information on December 31, 2025: 200,000 Retained earnings unappropriated, January 1 Overdepreciation of 2014 due to prior period error Net income for 2015 100,000 1,300,000 300,000 Retained earnings appropriated for treasury shares (original balance is P500,000 but reduced by P200,000 by reason of reissuance of the treasury shares) Retained earnings appropriated for contingencies 800,000 (beginning balance P700,000 but increased by current appropriation of P100,000) Cash dividends paid to shareholders 500,000 Change in accounting policy from FIFO to average - credit 150,000 adjustment What is the balance of unappropriated retained earnings on December 31, 2025