For numbers 7 and 8, refer to the following given information: Particulars Beginning Inventory Purchases Purchase Returns and Allowances Purchase Discounts Freight-in Cost of Goods Available for Sale Ending Inventory Cost of Goods Sold Amount P20,000 41,000 3,000 4,000 ? 55,000 ? 22,000 7. From the following information for Keena Company, determine the amount of freight-in. 8. Given the information above, what is Net Sales of Keena Company is the Gross Profit Rate is 23.5%? 9. The following information applied to Landon Company for 2020: Particulars Merchandise purchased for resale Freight-in Interest on notes payable to vendors Purchase returns Amount P300,000 7,500 3,000 1,500 What is Landon's inventoriable cost for 2020