could you please help me with these problems

On January 1, 2021, Entity A granted a franchise to Entity B involving a food stall. 'Ihe franchise agreement requires Entity B to pay nonrefundable initial franchise fee ainoruniing to T'1,000,000 within ten days from the signing of document evidencing the franchise agreerneni. Moreover, the franchise agreement requires Entity B to pay contingent franchise fee equivalent to 10% of its sales revenue to Entity A. Entity E paid the initial franchise fee on January 10, 2021. In relation to initial franchise fee, Entity A is required to render the following separate and distinct perfonnance obligations: a. To construct the food stall of Entity B which has stand-alone selling price of P500000. 1.1. To allow Entity B to use its registered trademark and tradename for a period of 20 years starting Ianuary 1, 2021 which has standalone selling price of P200000. c. To supply 5,000 units of raw materials to Entity B which has standalone selling price of 300,000. (in June 30, 2021, Entity A completed the oonstruction of Entity B's food stall. As of December 31, 2021, Entity has already delivered 2,000 units of raw materials to Entity E. Entity E oomrnenced its operations on October 1, 2021 and it reported sales reverure amounting to 1[$30,000 for the period ended December 31, 2021 1What is the total revenue to be recognized by Entity A for the period ended December 31, 2021? The operator collects toll fees of P200,000 per year. The contract ends in year 5. The operator estimates that the resurfacing expenditure increases by P5,000 for each year that the road is used. The appropriate discount rate is 10%. At contract inception, ABC Co. identifies a single performance obligation for construction services. ABC Co. makes the following estimates: Year Contract Cost Stand Alone Selling Price Construction Service 1 P200,000 Forecast cost + 25% Operation Services 2-5 15,000 N/A Road Resurface 3 10,000 N/A At the start of year 1, ABC Co. obtains a 4-year, 10%, P200,000 bank loan to help finance the arrangement. The principal and interest on the loan matures in lump sum. Compute for the net income for year 3