MVA Clothing Company uses the periodic inventory system. The following are the transactions occurred in the month of August:

Aug 2: Purchased merchandise from KBD, Inc. for credit for P25,000, terms 2/10, 1/15, n/30 (FOB shipping point).

Aug 6: Returned faulty merchandise purchased for P1,500 on Aug 2 to KBD, Inc. for credit

Aug 9: Purchased merchandise on account from CMM Inc., for P12,000, terms 3/15 (FOB Destination)

Aug 11: Paid freight charges of P850 for merchandise ordered from KBD, Inc.

Aug 15: Paid KBD, Inc. for the merchandise purchased on August 2

Aug 18: Purchased merchandise for cash, P9,800

Aug 25: Paid CMM, Inc. for merchandise purchased

1. The Net Purchases for the month of August amounted to?

2. Assuming MVA Clothing Company paid KBD, Inc. on August 11 and not on August 15, the Net Purchases for the month amounted to?