D Company n/30 225,000 E Company n/30 F Company n/30 Total P1,000.000 Sales were P9.000,000. Additional information is as follows: [ Parts held on consignment from B Company to Isabela, the consignee amounting to P155,000, were included in the physical count of goods in Isabela's warehouse on December 31, 2017 and in accounts payable at December 31, 2017. P22,000 of parts which were purchased from E Company and paid for in December 2017 were sold in the last week of 2017 and appropriately recorded as sales of P28,000. The parts were included in the physical count of goods in Isabela's warehouse on December 31, 2017, because the parts were on the loading dock waiting to be picked up by customers. [ Parts in transit on December 31,2017, to customers, shipped FOB shipping point, on December 28,2017, amounted to P34,000. The customers received the parts on January 6, 2018. Sales of P40,000 to the customers for the parts were recorded by Isabela on January 2, 2018. _ Retailers were holding P210,000 at cost (P250.000 at retail) of goods on consignment from Isabela, the consignor, at their stores on December 31, 2017. j Goods were in transit from F Company to Isabela on December 31, 2017. The cost of goods was P25,000 and they were shipped FOB shipping point on December 29, 2017. 0 A quarterly freight bill in the amount of P2,000 specifically relating to merchandise purchases in December 2017, all of which was still in inventory at December 31, 2017, was received on January 3, 2018. The freight bill was not included in either the inventory or in accounts payable at December 31, 2017. All of the purchases from A Company occurred during the last seven days of the year. These items have been recorded in accounts payable and accounted for in the physical inventory at cost before discount. Isabela's policy is to pay invoices in time to take advantage of all cash discounts, adjust inventory accordingly, and record accounts payable, net of cash discount 1. The adjusted Sales for 2017 were F3,750.000 F8,790.000 anap P9,000,000 P9.040,000