Hello, this is an advance accounting question that I got wrong. And I would like to know the correct answer for future. Thank You

P Company acquired 80% ownership of S Company several years ago. During the current year S Company issued additional common shares to a third party. P Company maintains control of S Company after the additional shares were issued. Which of the following is true? (CPA adapted) Multiple Choice O P Company's percentage ownership of S Company has Increased. O P Company will record a gain or loss from subsidiary share issue on its Income statement. X P Company will record a gain or loss from subsidiary share issue In its shareholders' equity. O The percentage ownership of the non-controlling Interest in S Company has decreased