If RE on 1/1 for P is 170000 JD and for Sis 100000 JD, consolidated net income is 58000 JD and dividends declared by Pis 20000 JD and by S is 10000 JD Compute consolidated RE on 31/12 ownership is 90% Select one a 208000 Ob 218000 c. 228000 O d. 238000