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Celebrado, a VAT registered taxpayer, had the following data on importation 2015 For Sale Own Use Invoice cost (Exchange rate: $1 : Php 46) $ 5,650 $ 850 Customs duties 12% 10% Freight 20,000 4,000 Insurance 28,000 4,250 Other charges before release from customs house 7,000 2,500 Facilitation fee 10,000 5,000 Freight from customs house to warehouse (net of VAT) 12,000 1,200Bonnevie is a real estate dealer. During the month of November 2015, he sold three (3) lots under the following terms: Lot 1 Lot 2 Selling price Lot 3 P 250,000 P 200,000 P300,000 Cost 150,000 130,000 175,000 Gain / loss 100,000 70,000 125,000 Terms: Downpayment, November 5 25,000 50,000 40,000 Due - December 5 25,000 20,000 20,000 Jan. to Dec. 2016 200,000 130,000 240,000 All amounts indicated above do not include the tax. The value-added tax in November is -Based on the following data, how much is the value of the decedent's interest if he died March 31 20.15? Cash in bank, joint account of the decedent and his wife P 254,000 Interest on the bank deposit (Jan 1 - June 30, 2015) 9,000 Dividends from a domestic corporation: 60,000 Date of declaration - February 5, 2015 Date of record - April 15, 2015 Date of payment - May 15, 2015 Share in 2014 net profit of partnership, distributed to partners on April 15 9,000 Winnings in lotto (Bet, March 30; April 1, 2014 draw) 500,000Date of filing the Income Tax Retum March 28, 2014 Date assessment was received June 20, 2016 Request for reconsideration was filed July 4, 2016 The last day for the taxpayer to submit relevant supporting documents isIsko Dero bought five (5) units of Sonia Bravia television set with home theatre system from Bel Liar with a list price of P52,500. Trade discount is 10% purchase discount is 3/10, n/30. Cost of freight as reflected in the way bill of the forwarder is P1,344 per set, FOB shipping point, freight collect. What is/are the entry/entries in the books of Isko Dero on the purchase transaction