Planet Corporation owned 90% interest in a purchased subsidiary, Sally Company, which was accounted for by the cost method. During year 2019, Planet had income, of P435,000, and Sally had a net income of P360,000. Sally declared and paid P120,000 dividend during year 2019. There were no differences between the current fair values and book values of Sally's identifiable net assets on the date of the business combination, and there was no goodwill in the business combination. What is the consolidated net income attributable to Planet Corporation?  

13.Princess Corporation owns 75% of the outstanding stock of Edelbert Company, acquired at book value during 2016. Selected information from the accounts of Princess and Edelbert for 2018 are as follows: Sales of Princess and Edelbert amounted to P3,600,000 and P2,000,000 respectively; Cost of goods sold amounted to P1,960,000 and P760,000 respectively. During 2018 Princess sold merchandise to Edelbert for P200,000 at a gross profit of P80,000. 1/4 of this merchandise remained in Edelbert's inventory at December 31, 2018. Edelbert's December 31, 2017 inventory included unrealized profit of P16,000 on goods acquired from Princess. In the consolidated income statement for Princess Corporation and subsidiary for the year 2018, how much is consolidated cost of sales?

14.Razel Corp. acquired a 70% interest in Cassandra Co. in 2018. For the year ended December 31, 2018 and 2019, Cassandra company reported net income of P320,000 and P360,000, respectively. During 2018, Cassandra sold merchandise to Razel for P40,000 at a profit of P8,000. The merchandise was later resold by Razel corp. to outsider for P60,000 during 2019. For consolidation purposes, what is the non-controlling interest's share of Cassandra's net income for 2018?