I need this two problems solved

I need these two problems solved.

The first problem P-6-2 is a downstream problem, but we have to change it and solve it as an upstream problem.

The second one P-6-7 is an upstream problem but we have to solve it as a downstream problem.

The third document is an example for you, it’s P-6-7 and we already did in class as an upstream problem.

I have to show the way (everything like the example, only as downstream in P-6-7)), so:  all entries for 2013 and 2014 (like in example), verifying the 42 Income from Sin, consolidated income statement, consolidated statement of retained earnings, consolidated balance sheet and also the reconciliation entries (example last page).