Kristine Joie, a CPA, has prepared a statement of affairs. Assets which there are no claims or liens are expected to produce P70,000, which must be allocated to unsecured claims of all classes totaling P105,000. The following are some of the claims outstanding:

1. Accounting fees for Kristine Joie, P1,500.

2. An unrecorded note for P1,000, on which P60 of interest has accrued, held by Jhonalie.

3. A note for P3,000 secured by P4,000 receivables, estimated to be 60% collectible held by Rizel.

4. A P1,500 note, on which P30 of interest has accrued, held by Lyca. Property with a book value of P1,000 and a market value of P1,800 is pledged to guarantee payment of principal and interest.

5. Unpaid income taxes of P3,500.

Compute the estimated payment to partially secured creditors:

1,060

1,950

2,490

2,760