Mr. King signified his intention to be taxed at 8% income tax rate on gross sales in his 1st quarter income tax return. However, his gross sales during the taxable year has exceeded the VAT threshold. His quarterly records (not cumulative) for the year 2019 are as follows:

Q1 Q2 Q3 Q4

Sales P500,000 P1,000,000 P1,500,000 P4,000,000

Cost of sales 300,000 500,000 700,000 1,500,000

Operating Expenses 100,000 200,000 250,000 500,000

1) How much is the income tax due for the first quarter of 2019?

2) How much is the income tax due for the second quarter of 2019?

3) How much is the income tax payable for the second quarter of 2019?

4) How much is the income tax due for the third quarter of 2019?

5) How much is the income tax payable for the third quarter of 2019?

6) How much is the income tax due for the fourth quarter of 2019?

7) How much is the income tax payable for the fourth quarter of 2019?