Can you please help me to solve these problems? So that I can compare your solution on mine too. Thank you!

1. One Company sells 500 laptop computers in 20X9 for P100,000 each. Each one has a one-year warranty. It is estimated that the warranty cost for each computer will be P10,000 for each computer. In 20X9, the company actually incurs warranty cost of P1,000,000. What is the warranty expense for 20x9?

2. On March 31, 20x7, HARD issued for P1,774,000, P2,000,000 face amount of its 10%, P1,000 bonds. The bonds were issued to yield 12%. The bonds are dated July 1, 20x7 and mature on July 1, 20x10. Interest is payable annually on July 1. HARD uses the interest method to amortize bond discount. Determine the interest expense of the Bonds on December 31, 20x8.

3. Sonia Company reported gross payroll of P600,000 for the month of January. The entity paid the payroll net of the following deductions: Income tax - 70,000, SSS - 15,000, Philhealth - 8,000, Pagibig - 7,000, Total = 100,000. In addition, the entity recognized its additional contributions for the following in relation to January payroll: SSS - 20,000, Philhealth - 9,000, Pagibig - 6,000, Total = 35,000. What amount should be reported as total payroll tax liability?