Compute the OPT for each of the following independent cases: E. Mr. Talion operates a cockpit. Results of operations for 2018 were provided as follows: Gross receipts: Cockpit operations 4,000,000 Restaurant operations 1,850,000 Purchases: Supplies for cockpit operations (net of vat) 750,000 Supplies for restaurant operations (invoice amount) 224,000 F. Meralco is a holder of franchise to sell electricity. It also leases its first class auditorium and theatre. In a particular month, its gross receipts from sale of electricity amounted to P10,000,000. The gross receipts from the lease of its auditorium and theatre amounted to P2,000,000