Hi! I need help on these problems. Thank you!

Problem 21. On December 1, 2018 NON Inc. projects a need for 5,000 units of merchandise to be purchased at the middle of 2019. The merchandise is selling at P8 per unit on December 1, 2018. The entity is concerned with the movement of prices of the merchandise between December 1, 2018 and July 1, 2019. As a protection against the increase in price of the merchandise, NON Inc. entered into a call option contract with CITI bank speculator by paying P1,000 for the option on December 1, 2018. The market price of the merchandise is P15 on December 31, 2019 and P12 on July 1, 2019. All the merchandises are sold on year 2019. Required: Based on the result of your audit, determine the following: 1. Call option on 12/31/2018 2. Unrealized holding gain/(loss) from cash flow hedge in OCI-SCI for the year ended 12/31/2018 3. Call option on July 1, 2019 before the settlement with CITI Bank 4. Unrealized holding gain/(loss) from cash flow hedge in OCI-SCI for the year ended 12/31/2019 5. Sales for the year ended 12/31/2019 6. Call option on 12/31/2018 if market price of merchandise is P11 on 12/31/2018 and P5 on 7/1/2019 7. Unrealized holding gain/(loss) from cash flow hedge in OCI-SCI for the year ended 12/31/2018 is P11 on 12/31/2018 and P5 on 7/1/2019 8. Cost of goods sold for year 2019Loss on call option if market price of merchandise is P11 on 12/31/2018 and P5 on 7/1/2019 9. Loss on call option if market price of merchandise is P11 on 12/31/2018 and P5 on 7/1/2019 Problem 22. On December 1, 2020 ION Inc. forecasted that it will sell 2,000 units of merchandise to a customer on May 1, 2020. The merchandise is selling at P100 per unit on December 1, 2020. The entity is concerned with the movement of prices of the merchandise between December 1, 2020 and May 1, 2021. As a protection against the increase in price of the merchandise, ION Inc. entered into a put option contract with AIG bank speculator by paying P3,000 for the option on December 1, 2020. The market price of the merchandise is P85 on December 31, 2020 and P60 on May 1, 2021. All the merchandise are sold on year 2021. Required: Based on the result of your audit, determine the following: 1. Put option on 12/31/2020 2. Unrealized holding gain/(loss) from cash flow hedge in OCI-SCI for the year ended 12/31/2020 3. Put option on July 1, 2021 before the settlement with AIG Bank 4. Unrealized holding gain/(loss) from cash flow hedge in OCI-SCI for the year ended 12/31/2021 5. Sales for the year ended 12/31/2021 6. Put option on 12/31/2020 if market price of merchandise is P75 on 12/31/2020 and P130 on 5/1/2021 7. Unrealized holding gain/(loss) from cash flow hedge in OCI-SCI for the year ended 12/31/2020 if market price of merchandise is P75 on 12/31/2020 and P130 on 7/1/2021 8. Sales for the year ended 12/31/2021 if market price of merchandise is P75 on 12/31/2020 and P130 on 7/1/2021 9. Loss on put option if market price of merchandise is P75 on 12/31/2020 and P130 on 7/1/2021