Additional information: a. A P10,000 dividend was declared by Scot on Dec. 30, 2013 but not recorded by Puff. b. Puff's accounts receivable includes P5,000 due from Scot. Determine the following account balances that would appear in the consolidated Financial Statements of Puff its 60% owned subsidiary on December 31, 2013: 1. Operating expenses 2. Net Income 3. Non-Controlling Interest in the Subsidiary NI 4. Dividends 5. Current Assets 6. Non-current assets 7. Total Liabilities 8. Share Capital 9. Non-controlling interest in the subsidiary net assets 10. Total Stockholders' Equity