PUPs

"Question 14: Isn’t the correct answer 300k ? because the remaning balance is 1.3 m" - what has the current account balance got to do with the pup calculation? "Question 15: I don’t follow what adjustment that should be done with the cash payment." - what has cash in transit got to do with the pup calculation? "Question 18: I don’t understand the answer included in the mini excercises" - total cost of goods transferred back from S to P was $5.4m ($4 + $1.4) and these were transferred back invoiced at $9m so an overall profit of $3.6m $1.5m of the invoiced value was still in inventory - that's 1/6th of the goods 1/6th of the $3.6m profit is $600,000 and that's the pup OK now?

Dear Sir Thanx for the further explanation I need to read more carefully questions or other way around I wont make it in the exam :/

Yes, you're right!