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PROBLEM 5: COST OF SALES Case 1: 80,000 Inventory, beg. Inventory, end. 128,000 Purchases 320,000 Freight-in 16,000 Purchase returns 8,000 Purchase discounts 11,200 Requirement: Compute for the cost of sales. Case 2: Inventory, beg. 120,000 Inventory, end. 192,000 Purchases 480,000 Freight-in 24,000 Purchase returns 12,000 Purchase discounts 16,800. ' l V I _ Requirement: Compute for the cost of sales. PROBLEM 6|: MULTI-STEI' METHOD. The nominal accounts of Hazel Lee Co. on Decem have the following balances: w Cr ber 31, 2021 AccOunts _ . . D ,3 . Sales ' ' - . -. 91,045,000 Interest income 80,000 Gains 30,000 Inventory, beg. ' P80,000 Purchases _ . - 300,000 Freight-in . ' 30,000 Purchase returns 15,000 ' Purchase discounts. ., 27,000 Freight-out ' - 25,000 Sales commission 60,000 Advertising expense . . 35,000 Salaries expense 350,000 Rent expense . ' 60,000 Depreciation expense 80,000 Utilities expense 40,000 Supplies expense . 30,000 Transportation and travel expense 25,000 Insurance expense ' ' 10,000 Taxes and licenses ' 50,000 Interest expense , 5,000 Miscellaneous expense - . 2,000 15,000 Loss on the sale of equipment Additional information: a. Ending inventory is P100000. b. Three-fourths .of the salaries, , T pertain to the sales departmen share in the other expenses. rent, and depreciation expenses t. The sales department does not . Requirements: Prepare the statement of comprehensive income using the following: ' . a. Nature of expense method (Single-step approach) b. Function of expense method (Multi-step approach). Cross-l reference the line items'to the notes. Prepare partial notes, showing the breakdowns of the line items