IF equipment account at 1/1/2019 was ( 150,000 for parents ,160,000 for subsidiary) and at 31/12/2019 ( 160,000 for patents, 180,000 for subsidiary ) if equipment in subsidiary co fair value at beginning of the year was less than book value by 5,000$ and useful life 5 years. what the amount of equipment reported in consolidated balance sheet in 31/12/2019 Select one: Oa. 334,000 O b. 345,000 O C. 336,000 O d. 335,000