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J_ 201 data are relative to Pentagon Holdings corp. and its subsidiary, Ocncratorg Co., whose "hare capital it acquired on January I, 2014. Par value ofshareg outstanding portion of shares owned by Pentagon Retained Earnings. January J, 2014 Cost to Pentagon of shares acquired Net incotne from own operations During Dividends paid during 2014 Pentagon Holdings CQ, PSOO,OOO J 80,000 I J 0,700 45,000 30,000 Slogan Generators Co. P 75,000 45,000 5,000 4,500 pentagon Holdings Corp. elects to measure the non-controlling interest at p N portionate share of the identifiable net assets. Any excess is attributable to an asse githa 10 years life. l. On January l, 2014, the book value of the Slogan shares acquired by Pentagot P67,500 a. b, P99,OOO P108,OOO c. d. P110,250 In preparing a consolidated statement of financial position for Pentagon, th 2. increase in identifiable assets to fair value at December 31, 2014 is a. P 2,000 P 3,000 c. P 2,700 b. d. P 4,500 During the year 2014, Pentagon should have received its share in the distributc earnings of Slogan, amounting to a. P4,050 c. d. The Consolidated Retained Earnings of Pentagon and Slogan as of December 3 2014 would be P 195,000 a. b. m 99,230 iple Choice 3 L P199,350 c. d. m 99,500 nuary l, 2014, Pedestal Company purchased 80% of the outstanding shares Company at a cost of P800,000. On that date, Starlet Company had P300,000 ry Share Capital and P600,000 of Retained Earnings. 202 Chapter 3 Consolidated and Separate Financial Statements: Subsequent to Date For 2014, Pedestal Company had income of P30(),000 from its own operations dividends of P 150,000. On the other hand, Starlet Company reported a net P1 and paid dividends of P40,000. All assets and liabilities of Starlet have book values approximately equal to their respective market values. Pedestal Company elects to measure non-controlling interest at its proportionate the identifiable net assets. Impairment loss on goodwill for 2014 is P4,000. The amount of net income attributable to Pedestal Company for 2014 is P300,OOO a. P376,OOO b. P380,OOO c. d. P400,OOO