Pat Co. acquired 75% of Mat Inc. ordinary shares during 2030, Pat produced 200,000 balls at a cost of P79 each and sold 140,000 balls to Mat for P90 each. Mat sold 72,000 balls to unrelated parties for P117 each prior to December 31, 2030 and sold the remaining in early 2031 for P130 each. Both entities use perpetual inventory system. 4. What amount of cost of goods sold should Pat record in 2030? 5. What amount of cost of goods sold should be reported in 2030? 6. What amount of cost of goods sold should be reported in the consolidated income statement in 2030