Please provide solutions and explanations.

1. The capital account of Architect Lager had a credit balance of 9420.000 at the end of the year and P50,000 at the beginning of the year. The income summary account showed a debit entry of ?325,600 and a credit entry of 9728.900. Determine the withdrawal of Architect Lager during the year. * Your answer 2. The Unearned advertising revenue at the beginning of the year totaled $76,000. Advertising revenue recorded during the year before adjustments :7... ounted to #623,500. The balance of . i" i Unearned advertising revenue at r end was P48,200. How much advertising income is to be reported for the year? *