For numbers 4 and 5, refer to the following given information: Following are the account balances from Sol Calida Inc.'s income statement: Particulars Inventory, January 1, 2019 Purchases Purchase Returns and Allowances Purchase Discounts Freight-in Inventory, December 31, 2019 Freight-out Amount P30,000 40,000 5,000 4,000 5,000 15,000 6,000 4. Given this information, what is cost of goods sold for 2019? 5. Given the information on Sol Calida Inc., if the company uses the perpetual inventory system and inventory on hand based on the year-end physical count is at P16,500, what is the resulting adjusting entry? 6. Following are the account balances from Harry Rocker Company's income statement: Particulars Inventory, January 1, 2019 Purchases Purchase Returns and Allowances Purchase Discounts Freight-in Inventory, December 31, 2019 Freight-out Amount P35,000 35,000 2,000 4,000 5,000 10,000 6,000 Given this information, what is the cost of merchandise available for sale during 2019