RGEM TRADING. The following adjusted balances were taken from the books of RGem Trading as of December $31,2023$:

Accounts Payable

P $93,033$

Accounts Receivable

$143,000$

Accumulated Depreciation$-$ Delivery Equipment

$140,000$

Allowance for Doubtful Accounts

$5,000$

Cash

$150,000$

Delivery Equipment

$350,000$

Freight in

$18,000$

Gem, Capital

$80,000$

Romy, Capital

$70,000$

Gem, Drawing

$10,000$

Romy, Drawing

$5,000$

General and administrative expenses

$112,700$

Financial Assets at Fair Value through Profit or Loss

$26,000$

Merchandise Inventory, January $1$

$100,000$

Notes Payable $($due $2025)$

$413,100$

Notes Receivable

$36,700$

Prepaid expenses

$7,633$

Purchase Discounts

$3,000$

Purchase Returns and Allowances

$5,000$

Purchases

$520,000$

Sales

$790,000$

Sales Discounts

$11,000$

Sales Returns & Allowances

$15,000$

Distribution Costs

$103,100$

SSS & Philhealth Contributions Payable

$9,000$

Additional information: Merchandise Inventory as of December $31,2023$ amounted to P$145,000.$

The articles of co$-$partnership provide that net income shall be divided as follows: $($a$)5\%$ interest on beginning capital of each partner and $($b$)$ the balance to be divided equally.

How much is the Cost of Sales for the year ended December $31,2023?$

How much is the Net Income $($before tax$)$ or Loss for the year ended December $31,2023?$ Enter a positive amount for Net Income. Enter a negative amount for Net Loss.

How much is the share of Gem in the Net Income or Loss for the year ended December $31,2023?$ Enter a positive amount if share is positive. Enter a negative amount if share is negative. Round off answer to the nearest peso.

How much is the ending capital of Romy as of December $31,2023?$

How much is the trade and other receivables?

How much is the current assets as of December $31,2023?$

How much is the net carrying amount of the property, plant, and equipment?

How much is the current liabilities as of December $31,2023?$