Can someone help me find the answer and solutions for these questions?

1. 

Oust the Turtle Company records inventory using the perpetual inventory system and follows the allowance method in accounting for inventory decline. Its ending inventory's costs and net realizable values on the following dates are: DATE COST NRV December 31, 2020 380,000 370,000 December 31, 2021 400,000 385,000 December 31, 2022 200,000 192,000 How much is the loss from inventory decline in 2022?On June 30, 2020, Oust the Turtle Corporation entered into a purchase commitment with Doll O' Might Company to provide the corporation 1,000 metric tons of white sand on May 31, 2022 for P600 per metric ton. On December 31, 2020, the price per metric ton of white sand dipped to P590. On December 31, 2021, the white sand retails at P605 per metric ton. How much is the gain recorded in 2021?Mary Company reported inventory on December 31,2020 at P1,500,000 based on a physical count priced at cost and before any necessary adjustment for the following: . Merchandise costing P90,000, shipped FOB shipping point from a vendor on December 30, 2020 was received and recorded on January 5,2021 . Goods in the shipping area were excluded from inventory although shipment was not made until January 4, 2021. The goods billed to the customer FOB shipping point on December 30, 2020 had a cost of P120,000 What amount should be reported as inventory on December 31,2020