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Marko Corporation has several assets for classification as biological assets. After reviewing the data gathered shown in the image, how much should Marko report as net gain from change in fair value of biological assets for the quarter? Cocoa Trees Cows and Sheep P300,000 800,000 Cocoa pods kept in storage for the whole period P400,000 900,000 P 200,000 Cost Carrying Value, April 1, 2020 Increase or (decrease) in value from price change Increase or decrease) in value from physical change (40,000) (50,000) 20,000 100,000 180,000 50,000 In its second year of operation, Painter Inc. noticed possible theft of its inventories. It gathered the following information from its operations: 1 Year 20 year Purchases P 1,200,000 P 1,500,000 Freight-in 100,000 120,000 Purchase returns and allowance 50,000 60,000 Purchase discount 40,000 70,000 Sales 1,300,000 1800,000 Sales returns and allowance 100,000 250,000 Sales discount 120,000 150,000 Cost of sales 900,000 ??? If the physical ending inventory were valued at P325,000, how much is the estimated loss from inventory theft