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On April 1, 2019 GB Company had 6,000 units of merchandise on hand that cost P120 per unit. During the month, GB had the following entries with regard to the merchandise: April 5 Purchased on account 15,000 units at P140 per unit 8 Returned 1,000 units from the April 5 purchases 29 Sold on account 16,000 units at P200 per unit GB Company uses a perpetual inventory system and a FIFO cost flow. 1. What is the cost of goods sold for April 2019? a. 2,120,000 b. 2,200,000 c. 2, 144,000 d. 2,080,000 Bakun Company began operations late in 2018. for the first quarter ended March 31, 2019, Bakun made available the following information: Total merchandise purchased through March 15, recorded at net 4,900,000 Merchandise inventory at December 31, 2018, at selling price 1,500,000 All merchandise was acquired on credit and no payments have been made on accounts payable since the inception of the company. All merchandise is marked to sell at 50% above invoice cost before time discounts of 2/10, n/30. No sales were made in 2019. 2. How much cash is required to eliminate the current balance in accounts payable? a. 6,000,000 b. 5,900,000 C. 6,400,000 d. 5,750,000