pup calculations in d mini exercises

Hi Mr. Mike, pls I need a little more clarifications on pups. The answers to d mini exercises only show the journal entries eg, dr retained earnings, Cr inventory. It doesn’t show what other adjustment may be required in d FS. Eg, questions 14 and 15 says
At 31 March 2010 P’s current account with S was $3·4 million (debit). This did not agree with the equivalent balance in S’s books due to some goods-in-transit invoiced at $1·8 million that were sent by P on 28 March 2010, but had not been received by S until after the year end. P sold all these goods at cost plus 50%. After the acquisition S sold goods to P for $40 million. These goods had cost S $30 million. $12 million of the goods sold remained in P’s closing inventory. At 30 September 2011, S’s inventory included goods bought from P (at cost to S) of $2·6 million. P had marked up these goods by 30% on cost. P’s agreed current account balance owed by S at 30 September 2011 was $1·3 million. P sells goods to S at cost plus 50%. Below is a summary of the recorded activities for the year ended 31 March 2012 and balances as at 31 March 2012: P Sales to S $’000 16,000 Included in P’s receivables 14,500 S Purchases from P $’000 4,400 Included in S’s payables 1,700 On 26 March 2012, P sold and despatched goods to S, which S did not record until they were received on 2 April 2012. S’s inventory was counted on 31 March 2012 and does not include any goods purchased from P. On 27 March 2012, S remitted to P a cash payment which was not received by P until 4 April 2012. This payment accounted for the remaining difference on the current accounts. What other adjustments will be required. Thanks.