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Subject: Accounting

9. Mona isa CPA who requires her clients to pay her in advance for accounting services rendered. Mona routinely credits Accounting Service Revenue when her clients pay in advance. In July 2021, Mona collected P130000 in advance fees and completed 65% of the work related tothese fees in 2021. Mona is also leasing portion of her office space. On September 30, 2021, a check for P4B,000 was received by Mona from a tenant for six months' rent. The full amount was credited to Rent Revenue. What amount should Mona reported as total liabilities as of December 31, 2021? 10. To improve the sales of its shampoo products, Halrshlne Company printed discount codes inside its products\" packaging. Upon sending the discount code to the company via text, Hairshine will transfer P25 per code to the sender's G-Cash account. Five hundred fifty thousand (5504.000) sachets of shampoo were sold by Hairshine Company in 2021. However, only 65% of these products sold have printed discount codes. The Company estimated that only 80% of discount codes will be sentitexted back by customers to Hairshine. There were 132,000 discount codes returnedr'processed in 2021. What amount should be reported as estimated liability on discount coupon at December 31, 2021 of Hairshine Company