n 34 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 more 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 ed out of question Select one: a. 344,000 b. 345,000 c. 336,000 d. 335,000