The Sharap Merchandising has the following information as of April 30, 2020. Sales Discount -P13,200 Operating Expenses-P304,874.00 Merchandise Inventory, April 30-P105,210 Merchandise Inventory, April 1-P155,000 Purchases -P213,200 Net Income-P144,200 Sales -P721,000 Compute for the Purchases Returns and Allowances for the period. Give exact amount. Example P52,123.50