Need solutions for questions 23-25 for study

For questions 23- 24 Spare Corporation is a 90\%-owned subsidiary of Pare Corporation acquired by Pare at book value, which was also equal to its fair value on January 1,2014 . Separate income statements for Pare and Spare for 2022 and 2023 are as follows: 2022 Intercompany sales from Spare to Pare were P80,000 during 2022 and P,120,000 during 2023. Unrealized profits included in ending inventories from these intercompany sales amounted to P8,000 at Dec. 31, 2022 and P24,000 at Dec. 31, 2023. 23. Consolidated cost of sales for 2023 24. Consolidated net income attributable to the parent for 2023 25. The separate incomes of Philly Corporation and Silvia Corporation, a 100% owned subsidiary of Philly, for 2023 are P1,000,000 and P500,000, respectively. Philly sells all of its output to Silvia at 150% of Philly's cost of production. During 2022 and 2023, Philly's sales to Silvia were P4,500,000 and P3,500,000, respectively. Silvia's inventory at December 31,2022 included P1,500,000 of the