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Anthem Co. acquired 60% of the outstanding shares of Bethel Co. on January 2, 2021. Anthem Co. acquired it at book value which is the same as its fair value at the date of acquisition. Income Statement of Anthem Co. and Bethel Co. for 2022 are as follows: Anthem Co. Net Sales P875,000 Cost of Sales 525,000 Gross Profit 350,000 Operating Expenses 105,000 Operating Income 245,000 Dividend Income 56,000 Net Income P301,000 Bethel Co. made sales to Anthem Co. of P112,000 in 2021 and P168,000 in 2022. Anthem Co. reported inventory on December 31, 2021 amounting to P70,000 of which 20% comes from Bethel Co. and inventory on December 31, 2022 amounting to P84,000 of which 30% comes from Bethel Co. Anthem Co. made sales to Bethel Co. of P273,000 in 2021 and P338,000 in 2022. Bethel reported inventory coming from Anthem Co. as of December 31, 2021 and December 31, 2022 in the amount of P54,600 and P152,100, respectively. Anthem Co. uses 30% mark-up on cost and Bethel Co. uses 25% mark-up on cost for their selling prices. Anthem Co. and Bethel Co. declared and paid dividends in 2022 amounting to P105,000 and P57,500, respectively. Compute for the consolidated sales. Compute for the consolidated net income