AA and BB agreed on a joint operations to purchase and sell car accessories. They agreed to

contribute P25,000 each to be used in purchasing the merchandise, share equally in any gain or

loss, and record their joint operations transactions in their individual books.

After one year, they

decided to terminate the arrangement, and data from their records were:

Joint operations account credit balances: in books of AA, P18,000; in books of BB, P20,000, Cost of

car accessories taken: by AA, P1,000; by BB P1,800, Expenses paid: by AA, P1,850; by BB, P2,600.

How much was the joint operations sales?