B. P317,000 8) Kestrel Company acquired an 80% interest in Reptik : Corporation on January 1, 2021. On January 1, 2022, Reptile sold a bu ildir ig with a book value of P 50,000 to Kestrel for P 80,000. The building had a remaining useful life of ten years and no salvage value. The separate balance sheets of Kestrel and Reptile on December 31, 20:22 included the following balances: Kestrel Kleptile Buildings P 400,000 P.250,000 Accumulated Depreciation - 120,000 75,000 Buildings The consolidated amounts for Buildings and Accumulated Depreciation - Buildings that appeared, respectively, on the balance sheet at December 31, 2022, were A. P620,000 and P192,000. B. P620,000 and P195,000. C. P650,000 and P192,000. D. P650,000 and P195,000