How to solve these problems

1.

On July 1, 2011, ABC, a franchisor, entered into a franchise agreement with EEE, a franchisee. The total franchise fees agreed upon is P2,100,000 of which P100,000 is payable upon signing and the balance payable in four annual installments. It was agreed that the down payment is non-refundable, notwithstanding lack of substantial performance of services by franchisor. The deferred revenue from franchise fee to be reported in the July 31, 2011 financial statements of AAA would be:ABC Consigned 15 construction machines to XYZ Co. The machines cost P450,000 each. Freight on the shipment which was paid by ABC amounted to P300,000. XYZ Co. submitted an account sale stating that they had sold 6 units and remitted P3,412,500 balance due to ABC after the following deductions: Commission 20% of selling price; Marketing expenses P325,000; Delivery of items sold 250,000; Delivery cost paid upon receipt of consignment 137,500. Compute for the selling price per unit.The terms of the arrangement require the operator to: Construct a road-completing construction within Mo years Maintain and operate the roads for three years Resurface the road when the original surface has deteriorated below a specied condition. The operator estimates that it will have to undertake the resurfacing at the end of year 4. The government grants the operator the light to collect toll fees from road users. The contract ends in year 5. The operator makes the Following estimates: Contract Cost Stand-alone selling price Forecast cost +10% Forecast cost +31% FDE'ECESI 003T +30% +1% Compute the carrying amount of intangible asset at the end of year 2