The partial trial balance of Rosfe Badoy Merchandising for the year ended December 31, 208 is given below: Debit Credit R. Badoy, Capital P 357,000 R. Badoy, Drawing P 50,000 Sales 1,857,000 Sales Returns & Allowances 15,000 Sales Discounts 8,000 Purchases 950,000 Purchase Returns & Allowances 5,000 Purchase Discounts 3,000 Freight-In 6,000 Freight-Out 2,000 Salesmen's Commission 45,000 Merchandise Inventory: Jan. 1, 20B P250,000 Dec. 31, 20B 100,000 Q-1 - How much is net sales? a) P1,842,000 b) P1,834,000 c) P1,753,000 d) none of the above Q-2 - How much is gross purchases? a) P 956,000 b) P 950,000 c) P 948,000 d) none of the above Q-3 - How much is the net purchases? a) P 950,000 b) P 949,500 c) P 948,000 d) none of the above Q-4 - How much is the cost of goods available for sale? a) P1,208,000 b) P1,198,000 c) P1,008,000 d) none of the above