What is the proper solution for these problems?

Subject: Accounting

2. The bonus agreement of Sand Company provides that the Chief ExeCutive Officer {CEO} shall receive an annual bonus of12% In excess of the P2500000 of the net Income before bonus and tax. The income tax rate is 25%. If P180000 is the bonus payable to the CEO during the Current year, how much is the net income after bonus and tax forthe year? 3. The following bills were received by Bronze Company during the month of January 2022: a. Annual membership fee to a business organization of P6000 covering the period December 1, 2021 through November 30, 2022. A check for Po,000 was recorded and mailed on December 29, 2021 by Bronze but not yet received by the organization as of issuance of bill on January 2, 2022. b. A P250300 advertising bill covering: a December 2021 printads P10,000 a January 2022 radio ads 20,000 c. 4 months medical services for employees from November 2021 to January 2021 of P?5,000. 0. Maintenance services of aircon rendered on January 3, 2022 for P9,000. What is the total accrued liabilities that should be reported by Bronze Company on its statement of financial position as of December 31, 2021? 4. iron Co. includes one coupon in each box of vitamin Cit sells. In return of 3 coupons plus P30, customers receives a thermometer that the company purchased for P75 each. It costs P25 to mail each thermometer. iron Co.'s experience indicates that 20% ofthe coupon will be redeemed. During 2021, 150,000 boxes of vitamins C were sold and 30,000 thermometer were purchased. lfonly 18,000 coupons were redeemed during the year, how much is the estimated liability for premiums of Iron Co. as of December 31, 2021