please provide an explanation and solutions of the the answers. thank you

P Co. acquired 60% of the outstanding ordinary shares of S Co. on Jan 2, 2022. P Co. acquired it at book value which is the same as its fair value at the date of acquisition. Income statement of P Co. and S Co. for 2023 are as follows: P S Net Sales 218,750 87,500 Cost of Sales (131,250) (52,500) Gross Profit 87,500 35,000 OPEX (26,250) (13,125) Operating Income 61,250 21,875 Dividend Income 14,000 Net Income 75,250 21,875 S Co, made sales to P Co. of P28,000 in 2022 and P42,000 in 2023. P Co. reported inventory on Dec 31, 2022 amounting to P17,500 of which 20% comes from S Co, and inventory on Dec 31, 2023 amounting to P21,000 of which 30% comes from S Co. P Co, uses 30% mark up on cost and S Co. uses 25% mark up on cost for their selling prices. P Co. and S Co. declared and paid dividends in 2023 amounting to P21,000 and P17,500 respectively. On January 1, 2022, S Co. has ordinary shares of P80,000 and retained earnings of P40,000. 8. What is the consolidated sales for the year ended Dec 31, 2023? 9. What is the consolidated cost of goods sold for the year ended Dec 31, 2023? 10. What is the consolidated gross profit for the year ended Dec 31, 20237