7) What is the non-controlling interest in profit of Signage Company on December 31, 2022? A. P 21,000 B. P 13,800 C. P 18,750 D. P 18,600 8) What is the consolidated profit attributable to parent shareholders on December 31, 2022? A P 328,500 B. P360,000 C. P336,000 D. P356,400 9) What amount of non-controlling interest is to be presented in the consolidated statement of financial position on December 31, 2022? A. P164,250 C. P166,800 B. P145,500 D. P154,500 10)Perch acquired 70 percent of Salmon for P 875,000 at the beginning of 2022. The book value of Salmon at that date was P 1,000,000, and the entire purchase differential was identified as goodwill. The reported net income for Perch during 2022 and 2023 was P 46,000 and P 54,000, respectively, while the dividends declared during the two years were P 30,000 per year. How much noncontrolling interest would be reported in the 2023 end-of-year consolidated statement of financial position? A. P 300,000 B. P 312,000 C. P 387,000 D. P 903,000