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1. A CPA was engaged by Birdie Company in 2018 to examine its books and records and to make whatever corrections are necessary. An examination of the accounts discloses the following: a.) Dividends had been declared on Dec. 15 in 2016 and 2017 but not been entered in the books until paid. b.) Improvements in buildings and equipment of P 32,400 had been debited to expense at the end of April 2017. Improvements were estimated to have 12-year life. The company uses straight-line method in recording and computes depreciation to the nearest month. c.) The physical inventory of merchandise had been understated by P 9,600 at the end of 2016 and by P 14,250 at the end of 2017. d.) The merchandise inventories at the end of 2017 and 2018 did not include merchandise that was then in transit and to which the company had title. These shipments of P 6,300 and P 8,700 were recorded as purchases in January 2018 and 2019, respectively. e.) The company had failed to record sales commission payable of P 10,800 and P 3,300 at the end of 2017 and 2018 respectively. f.) The company had failed to recognize supplies on hand of P 2,550 and P 5,160 at the end of 2017 and 2018 respectively The retained earnings account appeared as shown below on the date the CPA began examination. Retained earnings Date Item Debit Credit Balance 2016 Jan 1 balance 195,000 Dec 31 net income for the year 84,000 279,000 2017 Jan 10 dividends paid 46,500 232,500 Mar 6 stock sold - excess over par 63,000 295,500 Dec 31 net loss for year 53,400 242,100 2018 Jan 10 dividends paid 46,500 195,600 Dec 31 net loss for the year 57,900 137,700 What is the corrected 2016 net income? What is the corrected 2017 net loss? What is the corrected 2018 net loss? What is the corrected retained earnings on Dec. 31 2017? What is the corrected retained earnings on Dec. 31 2018