Please answer 1 and 2 Thank youu

Problem 8-23 (IFRS) In reviewing the draft financial statements for the year ended December 31, 2021, Bituin Company decided that market conditions were such that the provision for inventory obsolescence on December 31, 2021 should be increased by P3,000,000. If the same basis of calculating inventory obsolescence had been applied on December 31, 2020, the provision would have been P1,800,000 higher than the amount recognized in the statement of comprehensive income. 1. What adjustment should be made to net income of 2021? a. 3,000,000 decrease b. 3,000,000 increase c. 1,200,000 decrease d. 1,200,000 increase 2. What adjustment should be made to net income of 2020 presented as comparative figure in 2021? a. 1,800,000 decrease b. 1,800,000 increase c. 3,000,000 decrease d. 0 224