Please help me to solve these 2 problems by showing your solution in good accounting form:

3. The following accounts and their balances appear in an unadjusted trial balance of CASHEW Company as of December 31, 2021: * Cash and cash equivalents P 400,000 I ; Trade and other receivables ; 2.000030 I Subscription receivables I 375,000 I Inventory . 500,000 I Trade and other pavabiaes $0,000 I Income tax payable : 196,500 Additional information: 0 Trade and other receivables include long-term advances to companyr ofcers amounting to l0030.000 e The subscriptions receivable has the following call dates: June 30, 2022 - 9200.000; December 31, 2022 - \"00,000; and June 30, 2023 -1P?5.W0 I Inventory of P500900 was determined by physical count. [in December 31. 2021. goods costing 9125.000 are in transit from a supplier. Terms of purchase of the said goods is FOB origin. The goods and the related invoice have not been received as of vearand. - Trade and other payables include dividends pavable amounting to 0120.0\"). of which P701110 is payable in cash and 9100.000 is distributable in CASHEW's own shares. What is the total current liabilities to be presented in the statement of nancial position as ofDeoember 3 l. 202i? 4. The following information pertains to BARU NUTS Company's issuance of bonds on July 1, 2021:* Face amount P 1,000,000 Interest payments July 1 and January 1 Term 10 years Effective yield 12% Stated interest rate 8% 4% 6% 8% 12% PV of an ordinary annuity of 1 for 10 periods 8.11 7.36 6.71 6.14 PV of an ordinary annuity of 1 for 20 periods 13.59 11.47 9.82 8.51 PV of a single amount for 10 periods 0.68 0.56 0.46 0.32 PV of a single amount for 20 periods 0.46 0.31 0.21 0.31 What should be the issue price of the bonds