On 1/1/2019 P Company acquired 70% of S company for 400000 JD. On 31/12/2019 S company reported net income 41000 ID and declared dividends 11000 JD Positive differences is 35000 JD relating to assets with 5 years life. Using the complete equity method investment balance on 31/12/2019 is: Select one: O a. 370600 O b. 369200 O c. 367800 d. 366400