please help me answer the questions

5. On July 1, 2021, after recording interest and amortization, BLUE Company converted P5,000,000 of its 12% convertible bonds into 30,000 shares of F10 par value ordinary share. On the conversion date, the carrying amount of the bonds was P6,000,000, the market value of the bonds was F6,500,000 and BLUE's ordinary shares was publicly trading at P150 per share. BLUE incurred F200,000 in connection with the conversion. What amount of additional share premium should BLUE record as result of the conversion? * 5 points P 5,300,000 P 5.800.000 P 5.500,000 P 6.000,000 6. BROWN Company is indebted to WHITE Company under a F4,000,000, 12%, three-year note dated December 31, 2018. Because of financial difficulties developing in 2020, BROWN Company owed accrued interest of P480,000 on the note on December 31, 2020. Under a debt restructuring on December 31, 2020, WHITE agreed to settle the note and accrued interest for a tract of land having a fair value of P3,380,000. The acquisition cost of the land is P2,480,000. What amount of pretax gain on extinguishment should BROWN report as component of income from continuing operations in 2020? * 5 points P 900,000 P 2,000.000 P 1,100,000 P 1,520,000 7. PINK Company reported a 10% note payable of P3,600,000 on June 30, 2021. The note is dated October 1, 2019 and payable in three equal annual payments of P1,200,000 plus interest. The first interest and principal payment was made on October 1, 2020. On June 30, 2021, what amount should be reported as accrued interest payable for this note? * 5 pointe P 270,000 P 180,000 P 60,000 P 90,000