3 4 5 6 (Credit balance amounts are in parentheses,) Investment in Company S Patent Other Assets (net of liabilities) Common Stock ($10 P Retained Earnings, January 1, 2016Company P Trial Balance 7 Common Stock ($10 8 Retained Earnings,Januaryd, 2016m CompanyS 10 Revenue tt Expenses Patent Amortization TQ Subsidiary (Dividend) Income -14 Dividends Declared 15 16 '01 Net Income 17 NCI '(see distributlon schedule) Balance to Controlling Interest (see '19 Total. NCI 20: Retained Earning$4 Company P 135,000 261,500 (200,000) (172,000) (100000) 80.000 (4.500) Company S 118,000 (50,000) (85,000) (50,000) 62,000 5,000